APPENDIX  (C.) 


(SEE  ASSEMBLY  JOURNAL,  OF  MONDAY,  FEB.  17,— Page  437.) 

REPORT 

From  the  Comptroller,  of  a  general  sjstem 

of  taxation. 

STATE  OF  NEW-YORK — Comptroller's  Office. 

Albany,  February  15,  1823- 

SIR — 

I  have  the  honor  to  enclose  a  report,  prepared  in  obedience  to  a  con- 
current resolution  of  the  honorable  the  Senate  and  Assembly,  directing  th.3 
Comptroller,  "to  prepare  a  general  system  of  taxation  for  this  state,  calcu- 
lated to  include  all  real  and  personal  property  and  income,  and  to  ensure  tf 
greatest  possible  equality  in  taxation,  subject  only  to  such  exemptions  or  ex- 
ception-, if  any,  as  the  Comptroller,  for  reasons  to  be  specified  in  his  report 
may  recommend  :  and  that  he  report  a  bill  for  the  above  purpose,  with  an  ex 
planation  of  the  principles  by  him  reported." 

I  have  the  honor  to  be, 
With  great  respect, 

Your  obedient  servant. 

JOHN  SAVAGE,  late  Comptroller. 

Hon.  Erastus  Root, 

President  of  the  Senate. 


STATE  OF  NEW-YORK— Comptroller's  Office. 

In  obedience  to  a  concurrent  resolution  of  the-Jionorable  the  Senate  and 
Assembly,  of  the  17th  of  April  last,  directing  the  Comptroller  "  to  prepare  a 
general  system  of  taxation  for  this  state,  calculated  to  include  all  real  and  per 
sonal  property  and  income,  and  to  ensure  the  greatest  possible  equality  in 
taxation,  subject  only  to  such  exemptions  or  exceptions,  if  any,  as  the  Comp- 
troller, for  reasons  to  be  specified  in  his  report,  may  recommend  ;  and  that  be 
report  a  bill  for  the  above  purpose,  with  an  explanation  of  the  principles 
him  reported;"  the  Comptroller  has  the  honor  to  present  to  the  legislature, 
the  following  REPORT,  containing,  some  general  principles  on  the  subject 
of  taxation ;  a  cursory  review  of  the  systems  of  taxation,  adopted  by  the  go- 
vernment of  the  United  States,  by  some  of  our  sister  states,  and  by  the  si  \te 
of  New- York,  together  with  the  draft  of  a  bill,  as  directed  by  the  said  resolu- 
tion, for  the  purpose  of  equalizing  taxation. 

Before  entering,  however,  upon  the  discussion  of  these  several  subjects  th* 
Comptroller  avails  himself  of  this  occasion,  to  express  his  satisfaction  the 
solicitude  manifested  by  the  legislature,  for  the  welfare  of  the  people  oi'  ;  he 
state,  by  providing  for  an  equal  imposition  of  those  burdens  which  are  neces- 
sary to  be  borne. 


(       2  ) 


The  people  of  the  state  of  New-York,  have  felt  an  honest  pride  in  the  con- 
dition and  character  of  the  state  ;  they  have  considered  her,  among  her  sister 
states,  as  the  first  in  population,  the  first  in  resources,  the  first  in  commercial 
and  agricultural  pursuits,  and  the  first  in  that  public  spirit  which  has  commen- 
ced, and  thus  far  successfully  prosecuted  a  most  splendid  system  of  internal 
improvements. 

To  maintain  that  elevated  station  which  she  now  occupies — to  continue  the 
same  fostering  care  hitherto  shewn  to  the  interests  of  science  and  (he:  arts — to 
afford  the  same  aid  and  support  hitherto  extended  to  common  schools — to  ad- 
vance improvements  in  agriculture — to  encourage  the  manufacturing  interest, 
which  has  looked  in  vain  lor  encouragement  and  support,  where  it  had  a  right 
to  demand  them — to  continue  the  civil  institutions  of  the  state — and  to  con- 
summate those  great  public  works  which  are  in  the  "full  tide  of  successful  ex- 
periment"— are  objects  worthy  the  attention  of  an  enlightened  legislature. 
To  effect  them,  however,  and  particularly  to  complete  the  navigable  commu- 
nications between  the  great  lakes  and  the  Atlantic  ocean,  not  only  requires  the 
expenditure  of  an  extraordinary  revenue,  but  also  of  large  sums  of  money  to 
be  obtained  upon  the  credit  of  the  stale.  To  establish  public  credit  upon  a 
firm  basis,  nothing  more  is  necessary  than  punctuality  in  the  performance  of 
contracts.  To  enable  the  public  agents  to  continue  to  observe  this  punctuali- 
ty, it  is  incumbent  on  the  legislature  to  provide  ways  and  means  for  that  pur- 
pose. 

By  reference  to  the  annual  report  from  this  office,  it  will  be  seen  that  the 
funds  of  the  state,  not  appropriated  to  any  specific  purpose,  the  revenues  of 
which  are  therefore  applicable  to  the  ordinary  expenses  of  the  state,  amount 
to  $3,026,832  98,  and  that  the  revenues  applicable  to  that  object,  independ- 
ent of  the  amount  of  the  one  mill  tax,  is  estimated  at  $202,546  68,  while  the 
ordinary  expenditure,  independent  of  the  expenses  of  the  state  prisons,  and 
other  specific  appropriations,  will  probably  not  be  less  than  $26(  ,800.  It  is 
therefore  evident,  that  unless  the  expenditure  can  be  reduced  to  the  revenue, 
the  revenue  must  be  increased  to  meet  the  expenditure,  and  as  this  can  be  done 
by  taxation  only,  it  is  important  that  the  subject  be  well  digested  :  and  when 
it  is  considered  that  taxation  must  necessarily  continue  until  the  treasury  can 
receive  the  avails  of  the  other  revenues  now  set  apart  for  the  construction  of 
the  canals,  and  for  the  payment  of  both  interest  and  principal  of  the  canal 
debt,  it  becomes  highly  important  that  a  burden  which  is  to  continue  long,  shall 
-be  borne  as  equally  as  possible. 
4 

To  prepare  a  system  of  taxation,  "  which  shall  ensure  the  greatest  possible 
equality,"  is  a  task  of  no  ordinary  magnitude.  The  Comptroller  proceeds 
with  great  diffidence  to  present  his  views  upon  the  subject,  relying,  however, 
upon  the  indulgence  of  the  legislature,  for  the  many  defects  which  will  be 
found,  and  upon  their  superior  wisdom  to  apply  the  proper  remedy.  It  is  not 
expected  that  a  system  can  be  presented,  which  will  be  satisfactory  to  all,  so 
long  as  there  are  interests  which  come  in  some  measure  in  collision  with  each 
other,  and  so  long  as  a  disposition  exists  in  human  nature,  to  endeavour  to 
throw  the  burdens  from  ourselves  and  place  them  upon  others. 

The  remarks  which  Avill  be  found  in  this  report,  will  probably  not  be  new; 
manv  of  them  may  be  found  in  the  works  of  those  who  have  written  upon  the 
subject  of  political  economy  and  taxation,  particularly  Smith,  Say,  and  Ri- 
cardo.  Their  language  will  be  found  in  several  instances,  and  should  the 
whole  appear  rather  desultory,  it  will  be  recollected  that  this  report  has  been 
prepared  at  different  intervals,  as  time  could  be  taken  from  the  daily  duties  of 
a  most  laborious  office. 

Taxes  have  been  well  defined  to  be  "  a  portion  of  the  produce  of  the  land 
and  labour  of  a  country,  placed  at  the  disposal  of  the  government ;  and  are 
always  ultimately  paid  either  from  the  capital  or  from  the  revenue  of  the  coun- 


try."  As  the  amount  paid  for  taxes,  is  an  absolute  loss  to  community,  and 
as  it  should  be  the  object  of  a  wise  government,  to  increase  the  capital  of  the 
country,  it  must  be  impolitic  to  impose  taxes  which  must  necessarily  be  paid 
out  of  the  capital  of  individuals.  It  does  not  result  from  this  principle,  (hat  a 
tax  on  income  is  preferable  to  a  tax  on  capital.  All  taxes,  whether  laid  on 
capital  or  income,  will  generally  be  paid  from  income — the  desire  which  every 
prudent  man  has  to  increase  his  property,  will  induce  him  to  keep  hie  expen- 
diture within  his  income  ;  and  the  more  that  is  required  for  taxes,  the  less 
must  be  his  private  expenses,  unless  his  income  increases  in  proportion  to  the 
increase  of  taxation. 

The  following  general  principles  will  probably  not  be  controverted  in  the 
abstract,  however  different  interests  may  vary  in  their  application. 

1st.  "  The  subjects  of  every  state  ought  to  contribute  to  the  support  of  the 
government,  as  nearly  as  possible,  in  proportion  to  their  respective  abilities; 
that  is.  in  proportion  to  the  revenue  which  they  respectively  enjoy  under  the 
protection  of  the  state.  The  expense  of  government:  to  the  individuals  of  a 
great  nation,  is  like  the  expense  of  management  to  the  joint  tenants  of  a  great 
estate,  who  are  all  obliged  to  contribute  in  proportion  to  their  respective  inte- 
rests in  the  estate.  In  the  observation  or  neglect  of  this  maxim,  consists  what 
is  called  the  equality  or  inequality  of  taxation. 

2d.  The  tax  which  each  individual  is  bound  to  pay,  ought  to  be  certain,  and 
not  arbitrary.  The  time  of  payment,  the  manner  of  payment,  the  quantity  to 
be  paid  ought  all  to  be  clear  and  plain  to  the  contributor,  and  to  every  other 
person. 

3d.  Every  tax  ought  to  be  levied  at  the  time  or  in  the  manner  in  which  it  is 
likely  to  be  most  convenient  for  the  contributor  to  pay  it. 

4th.  Every  tax  ought  to  be  so  contrived  as  both  to  take  out  and  to  keep  out 
of  the  pockets  of  the  people,  as  little  as  possible,  over  and  above  what  it 
brings  into  the  public  treasury  of  the  state." — Smith,  Wealth  of  Nations,  2  vol. 
252,  3.— Ricardo,  172. 

M.  Say,  a  celebrated  writer  on  the  same  subject,  after  remarking  that  "  the 
best  scheme  of  finance  is  to  spend  as  little  as  possible,  and  that  the  best  tax 
is  always  the  lightest ;  that  what  is  drawn  from  the  pockets  of  the  people  by 
taxation,  never  reverts  to  them,"  draws  the  following  conclusion :  "  that  the 
best  taxes,  or  rather  those  that  are  least  bad,  are, 

1st.  Such  as  are  the  most  moderate  in  their  ratio. 

2d.  Such  as  are  least  attended  with  those  vexatious  circumstances,  that 
harass  the  tax  payer,  without  bringing  any  thing  into  the  public  exchequer. 

3d.  Such  as  press  impartially  on  all  classes. 
■1th.  Such  as  are  least  injurious  to  reproduction. 

5th.  Such  as  are  rather  favorable  than  otherwise,  to  the  national  morality: 
that  is  to  say,  to  the  prevalence  ^>f  habits,  useful  and  beneficial  to  society." 

By  a  comparison  of  these  principles  with  those  of  Smith,  above  quoted,  it 
will  be  seen  that  there  is  no  disagreement  between  writers  of  different  coun- 
tries and  of  different  periods,  as  to  the  fundamental  principles  of  taxation. 

It  would  be  easy  to  enlarge  upon  the  correctness  of  these  principles,  and  to 
adduce  examples  from  history,  but  it  is  not  deemed  necessary  at  present. 


11901)5 


(       4  ) 


After  the  close  of  the  last  session,  the  Comptroller,  anxious  to  present  to 
the  legislature  as  much  information  on  the  subject  of  taxation,  as  could  be  ob- 
tained from  our  sister  states,  addressed  a  circular  to  the  treasury  department 
of  each  state  in  the  union,  through  the  executive,  and  has  received  answers 
from  the  stoles  of  iassachusetts,  Connecticut,  Rhode  Island,  Vermont,  New- 
Jersey,  Pennsylvania,  Maryland,  Virginia,  Georgia,  Alabama,  Louisiana,  Ken- 
tucky, and  Ohio. 

The  points  upon  which  particular  information  was  requested,  are: 

Whether  real  and  personal  property  were  taxed  upon  the  same  principles.'' 
Whether  the  possessor  of  personal  property  pays  taxes  for  the  whole  value; 
or  whether  his  dents  are  first  deducted  ;  whether  bank  and  other  stocks  and 
money  at  interest  are  taxed?  and  whether  bank  stock  is  assessed  directly  to 
the  bank  or  to  the  individual  stockholder?  or  whether  the  tax  is  on  the  divi- 
dend? whether  any  discrimination  is  made  between  foreign  and  domestic  ca- 
pital? what  mode  is  adopted  for  levying  and  collecting  taxes,  and  what  pro- 
portion do  the  expenses  of  collection  bear  to  the  tax  ?  what  property  is  ex- 
empted from  taxation?  and  generally  any  information  or  suggestions  on  the 
subject. 

The  following  abstracts  of  the  laws  of  the  United  States,  and  of  several  of 
the  states,  shewing  the  principles  which  govern  on  the  subject  of  taxation,  may 
be  useful. 

By  an  act  of  congress,  passed  July  9,  1798,  it  is  enacted,  that  the  assessors 
shall  require  lists  from  all  persons  owning  or  possessing  or  superintending  tax- 
able property,  in  their  assessment  districts:  which  lists  shall  specify  separate- 
ly, houses,  lands,  and  slaves ;  stating  particularly  the  situation  and  description 
of  such  houses  and  lands.  Provision  is  also  made  for  obtaining  such  lists, 
where  the  owner  or  occupant  refuses  to  comply. 

By  an  act  passed  July  14,  1798,  houses  are  to  be  taxed  according  to  a  cer- 
tain fixed  rule,  as  follows  : 

If  valued  at  $100  and  not  more  than  $500,    2-10  of  1  per  cent 


500  1,000,  3-10  of  do 

1,000  3,000.  4-10  of  do 

3,000  6,000,  1-2  of  do 

6,000  10,000,  6-10  of  do 

10,000  15,000,  7- JO  of  do 

15,000  20,000,  8-10  of  do 

20,000  30,000,  9-10  of  do 

30,000  1  percent. 


Upon  slaves  50  cents  each,  and  the  balance  of  each  state's  proportion  of 
$2,000,'<00,  after  deducting  the  amount  raised  by  the  tax  on  houses  and  slaves, 
to  be  laid  upon  lands,  according  to  its  valuation. 

On  the  6th  July,  1797,  an  act  was  passed,  imposing  duties  on  transference  of 
property,  by  stamped  paper,  and  on  notes  and  bills  of  exchange;  and  autho- 
rising the  secretary  of  the  treasury  to  compound  with  banks  for  one  per  cent 
on  the  dividend. 

When  the  expenses  of  the  late  war,  rendered  additional  revenues  necessary, 
the  congress  of  the  United  States  imposed  taxes  upon  the  several  kinds  of 

property,  as  follows ; 


(   5  ) 

1.  Direct  tax  on  lands,  houses,  and  slaves,  upon  a  valuation  ?X!$u,™4n** 
by  assessors,  upon  written  lists  containing  a  description  of  all 

lands,  with  the  buildings  and  improvements,  and  slaves. 

2.  A  duty  of  4  cents  per  lb.  on  sugar  refined  within  the  United  Ch- 
States. 

3.  Duties  on  carriages  for  the  conveyance  of  persons.  ch- m,M,d  6,< 

4.  Duties  on  licenses  to  distillers  of  spirituous  liquors.  ch.«ss,697. 

5.  Duties  upon  goods  sold  at  auction.  cb-  "4-e9« 

6.  Duties  upon  licenses  of  retailers  of  wines,  spirituous  li-  Cb-  547' 698 
quors,  and  foreign  merchandise. 

7.  Duties  on  notes  of  banks,  bankers,  and  certain  companies,  ch<58l.M3 
&c. ;  these  companies  (banks)  were  permitted  to  compound  for 

the  stamp  duty,  by  paying  1 J  per  cent  on  their  dividends. 

It  is  not  necessary  to  be  more  particular  in  relation  to  the  details  of  the 
above  taxes ;  they  were  thought  necessary  by  congress,  to  make  the  system 
complete. 

MASSACHUSETTS. 

Taxable  property : — All  real  estate,  improved  or  not  improved ;  the  first 
estimated  at  6  per  cent,  the  second  at  2  per  cent  on  its  value. 

All  personal  estate,  including  stocks  and  money  at  interest,  estimated  at  6 
percent  on  its  value,  deducting  from  money  at  interest  all  sums  for  which  in- 
terest is  paid ;  all  income  from  professions  or  trades. 

Bank  stocks  are  taxed  as  money  at  interest,  and  a  tax  of  one  per  cent  on  the 
capital  paid  in,  is  paid  by  the  bank  itself  to  the  treasurer,  in  semi-annual  pay- 
ments. 

A  new  assessment  is  made  once  in  every  ten  years,  at  least;  a  list  is  given  of 
all  real  and  personal  property  ;  the  assessors  return  these  lists  to  the  general 
oourt,  who  equalize  them. 

In  this  state,  a  poll  tax  is  imposed. 

An  excise  on  each  retailer  of  wine  and  spirits,  and  on  each  innholder,  of  $4. 

Each  attorney,  admitted  to  practice  in  supreme  court,  $30. 

do  common  pleas,  20. 

To  procure  county  libraries. 

Property  exempt: — Sheep,  household  furniture,  (less  than  %  1,000  in  value,) 
wearing  apparel,  farming  utensils,  tools  of  mechanics  necessary  for  carrying 
on  their  business,  manufactures  of  salt,  the  machinery  in  cotton  and  woollen 
manufactories. 

For  more  minute  information,  see  the  treasurer's  letter,  hereto  annexed. 

VERMONT. 

Real  estate  is  assessed  at  its  valu.^  :  personal,  according  to  a  fixed  rule  pie- 
scribed  by  law.  The  subjects  of  taxation  are  nearly  the  snrae  as  in  Massa- 
chusetts.   No  deduction  from  either,  on  account  of  debts.    Money,  and  debts 


(       6  ) 


over  and  above  debts  due,  are  taxed.  Banks  pay  no  tax,  except  what  is  re- 
served by  their  charters,  which  is  6  per  cent,  on  the  dividend. 

For  further  details,  see  letter  from  the  Secretary  to  the  Governor  and  coun- 
cil, hereto  annexed. 

RHODE  ISLAND. 

All  property,  real  and  personal,  including  debts  due  and  personal  property 
out  of  the  state ;  also,  property  within  the  state,  belonging  to  citizens  of 
other  states,  who  tax  property  similarly  situated,  is  to  be  estimated  at  its  value 
by  one  assessor  in  each  town,  who  receives  lists  from  the  individuals  under 
oath. 

Those  who  neglect  to  deliver  lists,  are  remediless,  if  over  rated. 

The  assessors  make  their  return  to  certain  commissioners  appointed  by  the 
legislature  :  the  commissioners  are  to  examine  carefully  the  assessments,  and 
equalize  them,  and  for  that  purpose  are  authorised  to  examine  any  persons  un- 
der oath  relating  thereto. 

Money  at  interest,  is  taxed  as  personal  estate,  and  banks  (except  United 
States  branch  bank)  and  insurance  companies,  pay  one  per  cent,  on  their  divi- 
dends. 

Property  exempt: — Household  furniture,  to  the  value  of  $300;  farming 
utensils;  mechanics'  tools,  and  one  quarter  part  of  property  at  sea;  and  all 
property  appropriated  to  religious  or  literary  purposes. 

Further  particulars — see  letter  from  Attorney  General. 

CONNECTICUT. 

All  property,  real  and  personal,  is  taxable ;  to  be  valued  at  its  worth  in  mo- 
ney.   Some  articles  to  be  taxed  at  a  certain  valuation. 

All  money  at  interest,  (except  money  loaned  to  the  state  itself,)  more  than 
interest  is  paid  for  by  the  same  person;  but  no  deduction  for  debts  from  taxa- 
ble property,  except  from  money  at  interest.  Bank  stock,  United  States 
stocks,  and  turnpike  stocks,  that  divide  six  per  cent,  are  taxed ;  and  the 
cashier  or  secretary  is  compelled  to  inform  the  assessors  in  the  towns  where 
the  stockholders  live,  of  the  amount  of  stock  held  by  each.  All  stock  in  com- 
panies of  other  states,  held  by  inhabitants  of  Connecticut,  are  to  be  taxed 
there :  provided  such  stocks,  are  not  taxed  in  the  state  where  such  bank  or 
company  is  situate. 

Property  exempted  from  taxation  : — All  real  estate  and  buildings  appropri- 
ated to  public  use,  or  for  the  benefit  of  religion,  literature,  or  charity.  Polls  of 
the  clergy,  officers  of  colleges  and  academies,  and  of  the  militia  equipped  ac- 
cording to  law.  Physicians,  attornies,  and  mechanics,  are  exempted  from  the 
tax  on  their  occupations,  for  two  years  from  the  time  of  commencing  such  oc- 
cupation. Cotton  and  woolen  manufactories,  with  their  buildings  and  ma- 
chinery, and  five  acres  of  land,  frc. — See  letter  from  Treasurer. 

NEW-JERSEY. 

Taxable  property :  All  lands,  houses,  and  lots,  to  be  valued  at  the  discre- 
tion of  assessors,  not  exceeding  a  certain  maximum  fixed  by  law. 

Single  men,  slaves,  horses,  mules,  neat  cattle,  shop  keepers,  tan-yards,  fish- 
eries, saw-mills,  grist-mills,  fulling-mills,  furnaces,  forges,  rolling  and  slitting 
mills,  ferries  and  toll  bridges,  and  some  other  enumerated  kinds  of  property, 


(       7  ) 

are  taxed  specifically.  Half  of  one  per  cent  upon  the  whole  capital  stock  of 
banks  actually  paid  in.  See  letter  from  Treasurer,  and  laws  of  New-Jersey, 
act  of  9th  March,  1801,  2d  November,  1810,  and  26th  November,  1821. 

PENNSYLVANIA. 

No  general  system  of  taxation  is  adopted  for  state  purposes.  The  expenses 
of  the  government  are  paid  from  revenues  derivable  from  other  sources.  Divi- 
dends on  stock  in  banks,  bridge  and  turnpike  companies;  tax  on  dividends  oi 
banks;  auctioneers' commissions ;  auction  duties;  duties  on  retailers  of  for- 
eign merchandize ;  tavern  licenses ;  tax  on  offices  ;  fines  ;  fees  of  certain  off: 
ces ;  pedlars'  licenses,  and  escheated  estates. 

Taxes  are  laid  for  county  purposes,  and  all  lands  and  real  estate  are  as- 
sessed at  what  the  assessors  judge  they  will  bona  fide  sell  for.  Specific  taxes 
are  imposed  on  certain  persons  and  professions. 

See  letter  from  the  Auditor  General  of  Pennsylvania,  hereto  annexed. 

MARYLAND. 

Taxable  property : — All  the  property  of  individuals,  real  and  personal,  is 
taxed  according  to  its  true  value,  without  any  deduction  for  debts. 

Banks  pay  twenty  cents  annually,  upon  every  $  100  of  capital  actually  paid 
in.    See  letter  of  the  Secretary  to  the  Executive,  and  the  laws  referred  to. 

VIRGINIA. 

Real  estate  is  taxed  according  to  its  value,  which  is  ascertained  by  a  per- 
manent assessment.  The  valuation  of  personal  property  is  made  annually. 
Some  articles  are  taxed  specifically.  No  deduction  is  made  from  either,  on 
account  of  debts. 

Neither  bank  stock,  nor  any  other  stocks,  nor  money  at  interest,  are  liable  to 
taxation. 

Taxable  property  may  be  enumerated  as  follows : 

1.  Land,  whether  improved,  or  unimproved,  belonging  to  residents  or  non- 
residents. 

2.  Slaves  above  12  years;  horses  of  every  description,  and  carriages  of  all 
kinds. 

3.  Licenses  to  merchants,  vendue  masters,  brokers,  ordinary  or  tavern  keep- 
ers, pedlars  and  exhibitors  of  shows.  Other  subjects  of  taxation  are,  law  pro- 
cess, appeals,  seals  of  court  and  notarial  seals,  and  transactions  in  the  regis- 
ter's office. 

All  other  property  is  exempt.    See  Auditor's  letter,  and  the  laws  thereto  at- 
tached. 

GEORGIA. 

All  taxable  property  is  taxed  specifically.    Land,  according  to  situation 
and  quality,  from  3  cents  7  mills,  down  to  3-4ths  of  a  mill  per  acre. 

All  free  white  persons,  21  years  of  age,  pay  a  poll  tax  of  31  1-4  cents. 
All  slaves  under  60  years  of  age,  31  1-4  cents. 

Lots  or  buildings  in  a  town  or  village.  31  1-4  cents  on  every  $100  of  it? 
value. 


(    «  ) 


All  free  male  negroes  from  21  to  60  years,  $4. 

On  all  persons  of  this  description,  coming  into  the  state  alter  1st  March. 
1808,  to  settle  there,  $100. 

On  all  stock  in  trade,  31  1-4  cents  on  $100.  Pleasure  carriages  $1  to  50 
cents.  Practitioners  of  law  and  physic,  each  $4.  Billiard  tables,  $50.  E. 
O.  tables,  $1  000".  On  every  $100  bank  stock,  31  1-4  cents.  Factors  and 
brokers,  $4:  All  sales  by  them,  18  3-4  cents  for  every  $100. 

See  Comptroller  General's  letter. 

KENTUCKY. 

Land  is  distinguished  for  the  purpose  of  taxation,  by  1st,  2nd.  and  3d  quali- 
ty. Each  person  must  make  and  deliver  a  list  to  certain  commissioners,  con- 
taining the  quantity  and  quality  of  his  land,  and  the  real  value,  including  im- 
provements, except  machinery  moved  by  steam,  factories  of  hemp,  cotton,  flax, 
wool,  iron,  paper,  and  fermented  or  distilled  liquors. 

Each  person  owning,  holding,  or  possessing  a  wholesale  or  retail  store,  shall 
list  the  same  for  ta  ation,  and  shall  set  down  the  whole  amount  of  the  value 
of  all  the  merchandize  procured  or  purchased  by  him,  for  the  year  preceding, 
at  prime  cost,  excepting  the  manufactures  of  the  United  States. 

The  lists  are  delivered  to  the  commissioners,  who  form  them  into  a  book, 
carrying  out  the  total  value  in  the  last  column;  these  books  are  delivered  to 
the  county  courts,  who  certify  them  to  the  sheriff;  and  the  sheriff  collects 
from  the  individuals  named  in  such  book,  6  1-4  cents  for  each  $100  of  the 
valuation  of  each  individuals  property,  subject  to  taxation  on  the  advalorem 
principle.  He  also  collects  specific  taxes :  on  tavern  keepers  $10,  pedlars 
$20,  billiard  tables  $500,  stud  horses  and  jack  asses,  the  price  for  the  season. 

Taxes  are  also  imposed  on  the  process  of  the  courts,  on  deeds  recorded, 
on  the  seals  of  the  commonwealth  and  county  courts  affixed  to  writings  to  b« 
sent  out  of  the  state  :  these  are  to  be  received  by  the  clerk,  and  accounted  for 
on  oath. 

See  revenue  laws  ol  Kentucky,  hereto  annexed,  with  a  letter  from  the  audi- 
tor of  public  accounts. 

OHIO. 

Lands  are  taxable  for  state  purposes ;  ^md  lists  are  to  be  delivered,  under 
oath,  distinguishing  the  rate  as  1st,  2d,  or  3d ;  the  taxes  on  which  are  fixed  by 
law. 

On  every  1 00  acres  of  1  st  rate,  $  1  50. 

do.  2d  1  00. 

do.        '3d  50. 

Banks  pay  4  per  cent,  on  their  div  idend. 

Houses  and  lots  in  towns  and  villages,  and  chattel  property,  are  taxable  foi 
county  purposes.  (All  public  buildings,  academies,  and  school  houses  are  ex- 
empt.) The  chattel  property  taxable,  comprises  horses,  asses,  mules,  and 
neat  cattle. 

Lists  are  to  be  prepared  by  township  listers,  and  the  value  fixed  by  town- 
ship appraisers. 

Chattel  property  is  taxed  at  a  certain  fixed  rate. 


(       9  ) 


LOUISIANA. 

Real  estate  is  valued  in  a  state  of  nature.  The  value  of  the  improvements 
and  buildings  is  added.  The  owner  is  assessed  to  the  full  value,  without  any 
deduction  for  what  he  may  owe,  and  the  tax  is  imposed  according  to  the  valu- 
ation. 

Specific  taxes  are  imposed  on  slaves,  $1.  On  every  wholesale  and  commis- 
sion merchant,  $50.  On  every  retailer,  $15.  On  every  grog  shop  keeper,  or 
retailer  of  liquors  in  less  quantity  than  one  quarter  of  a  gallon,  $10.  Every 
pedlar  in  the  street,  $10.  Every  broker,  $25.  On  every  head  of  cattle  own- 
ed by  one  person,  over  twenty-five,  one  cent.  Three  cents  on  horses,  over  ten. 
Every  four  wheeled  pleasure  carriage,  $10,  and  $5  on  two  wheeled  carriages. 
Billiard  tables,  $50.  Stock  of  banks,  insurance  and  other  incorporated  com- 
panies, 25  cents  on  every  $  100  of  the  stock  in  trade.  Every  exchange  broker, 
$50  per  annum.  Persons  employing  money  capital  in  discounting  notes  or 
bills,  $100.    Lottery  offices,  $50,  and  some  others. 

See  letter  of  Governor  Robertson,  of  Louisiana,  annexed, 

ALABAMA. 

Lands  are  classed  as  first,  second,  third,  and  fourth  quality ;  the  first  rated 
at  $8  per  acre;  the  second  at  $(3;  the  third  at  $4,  and  the  fourth  at  $2 — the 
owner  to  give  in  a  list,  stating,  on  oath,  to  which  quality  he  believes  his  lands 
to  belong.  A  specific  tax  is  paid  on  city  or  village  lots  and  buildings,  and  also 
on  the  amount  of  merchandise  sold  within  a  year.  A  poll  tax  is  paid  on  free 
white  males — upon  slaves  and  free  persons  of  color — on  pleasure  carriages — 
on  licenses  to  tavern  keepers  and  retailers  of  spirituous  liquors — on  saddle 
horses — race  horses — race  courses — stud  horses  and  jackasses — neat  cattle. 
Billiard  tables,  $100  each,  and  a  variety  of  other  subjects  of  specific  taxation- 
On  each  $100  of  bank  stock,  50  cents. 

See  letter  of  Comptroller  and  laws  of  1821,  pages  49  to  53. 

With  a  view  to  the  formation  of  a  system  of  taxation,  which  shall  meet  the 
wishes  of  the  legislature,  a  short  review  of  the  laws  of  this  state,  on  the  sub- 
ject, may  be  acceptable. 

Ever  since  the  year  1691,  the  mode  of  assessing  the  capitals  of  individuals 
has  been  in  practice  in  the  then  colony  and  now  state  of  New- York :  and  the 
duty  has  been  imposed  upon  the  assessors,  "  well,  truly,  and  equally,"  to  as- 
sess the  people  of  the  state.  Specific  taxes  have  sometimes  been  imposed, 
but  those  have  been  abandoned. 

j  March,  1779.  During  the  revolutionary  war,  taxes  were  imposed  of  one  bul- 
ling on  the  pound,  of  the  value  of  improved  lands,  and  six  pence  on  the  pout;d, 
on  all  personal  estate,  assessed  at  its  true  value,  after  deducting  debt>  due 
from  the  owner;  the  assessors  were  directed  to  be  vigilant  in  ascertaining  the 
true  amount  of  personal  property,  and  were  authorised  to  examine  witnesses 
on  the  subject. 

or.  ed.  2  it*  By  an  act?  passe(j  7th  March,  1788,  the  assessors  are  directed 
to  ascertain  the  real  value  of  all  estates  in  their  towns,  real  and  personal,  of 
all  such  persons  as  reside  therein,  and  such  as  do  not  reside  there,  and  to  in- 
sert them  in  separate  columns  in  their  assessment  rolls,  and  to  complere  their 
rolls  on  or  before  the  last  Tuesday  of  May  annually;  on  which  day  the  super- 
visors are  to  meet,  ascertain  the  state  taxes,  and  county  and  town  charges.  s»nd 
eend  their  warrants  to  the  several  collectors,  containing  the  value  of  th-  se- 
veral estates,  and  the  amount  which  each  individual  must  pay;  that  amoun* 
being  proportionate  to  the  amount  of  his  assessment.    The  collectors  to  ser. 

3 


(      io  ) 


tie  with  the  county  treasurer,  on  or  before  the  first  Tuesday  of  February;  and 
the  county  treasurer  with  the  treasurer  of  the  state,  by  the  1st  March.  When 
no  personal  estate  could  be  found  whereon  to  distrain,  the  collector  was  au- 
thorised to  sell  wood  or  grass  growing  on  any  real  estate.  . 

By  an  act  for  the  assessment  and  collection  of  taxes,  passed  1st  April,  1799, 
taxes  are  to  be  assessed  upon  real  and  personal  estates ;  real,  according  to  a 
valuation  of  houses  and  lands,  then  lately  made  under  the  authority  of  the 
United  States ;  and  personal,  according  to  a  list  contained  in  said  act,  affixing 
prices  to  each  article,  and  the  assessors  are  also  directed  to  "ascertain  ac- 
cording to  the  best  evidence  they  can  obtain,  and  set  down  in  such  list,  the 
value  of  the  residue  of  the  personal  estate,"  &c.  exclusive  of  farming  utensils, 
arms,  and  tools  of  tradesmen,  &c.  Any  person  dissatisfied  with  the  value  of 
such  residue,  may  reduce  it  by  his  oath.  It  is  made  the  duty  of  the  assessors  to 
inquire  of  the  inhabitants  respecting  their  property,  and  every  person  is  bound 
to  give  a  true  account,  under  a  penalty  of  a  fourfold  assessment,  and  also  of 
being  liable  to  punishment,  as  for  a  misdemeanor.  All  persons  "owning,  pos- 
sessing, or  superintending,  any  personal  property,"  made  taxable  by  said  act,  are 
to  give  written  lists  of  such  property,  under  a  penalty  of  $20.  The  assess- 
ment was  to  continue  for  three  years,  liable  to  be  altered  in  consequence  of  an 
increase  ordimunition  in  the  valuation,  by  the  erection  or  destruction  of  build- 
ings.   Other  provisions  are  contained,  not  necessary  to  be  enumerated. 

By  the  act  of  8th  April,  1800,  the  residue  is  explained  to  be  the  amount  the 
person  is  worth  over  and  above  his  real  estate,  and  the  enumerated  articles  of 
personal  property,  after  deducting  his  debts. 

The  preceding  act  was  re-eaacted  on  the  8th  of  April,  1801,  in  the  revision 
of  Kent  and  RadclifF,  omitting  however  the  provisions  respecting  the  mode  of 
ascertaining  personal  estates,  and  making  it  the  duty  of  the  assessors  to  ascer- 
tain according  to  the  best  evidence  in  their  power  the  value  of  the  personal  estate,  &c. 

By  the  act  of  5th  April,  1813,  the  assessors  are  required  to  ascertain  according 
to  the  best  evidence  in  their  power,  and  set  down  in  their  assessment  roll,  the  value 
of  houses  and  lands;  and  also  of  all  the  personal  estates  of  the  inhabitants  of 
their  several  towns  :  The  particular  provisions  of  this  act  need  not  here  be  re- 
peated,as  most  of  them  are  contained  in  the  draft  of  a  bill  hereto  annexed. 
It  should  however  be  noticed,  that  the  42d  section  of  this  act  particularly  enu- 
merates stocks  of  certain  descriptions,  and  money  at  interest,  as  belonging  to 
taxable  personal  estate. 

The  principle  upon  which  this  system  rests,  is,  that  all  the  property  in  the 
state  belonging  to  its  inhabitants  should  contribute  equally  to  the  expenses  of 
the  state,  that  is,  in  proportion  to  the  interest  which  each  individual  has  in  the 
community. 

The  justice  of  this  principle  has  not  been  questioned,  but  much  complaint 
ha:  been  made,  that  great  inequalities  do  exist  and  grow  out  of  the  execution 
of  this  law.  It  is  said,  and  believed,  that  different  criterions  of  value  are  re- 
sorted to,  from  that  contained  in  the  law,  to  wit,  the  value  at  which  the  asses- 
sors "  would  appraise  such  estate  in  payment  of  a  bona  fide  debt  due  from  a  solvent 
debtor:'' 

The  estates  in  different  counties  are  differently  estimated  in  different  towns 
in  the  Fame  county;  and  even  the  estates  of  individuals  in  the  same  town,  are 
assessed  unequally;  probably  arising  from  the  assessors  dividing  their  towns 
into  assessment  districts,  and  each  of  them  entertaining  different  ideas  of  the 
value  of  property. 


(    11  ) 


Another  inequality  is  said  to  grow  out  of  the  present  mode  of  assessment 
to  wit,  that  personal  property,  in  a  great  measure,  escapes  taxation;  particu- 
larly Mocks  and  money  at  interest.  With  a  view  to  remedy  the  first  evil  com- 
plained of,  it  is  proposed,  that  the  assessors  shall  state  the  value  of  buildings, 
and  in  proper  columns  also  the  quantity  of  land  possessed  by  each  person, 
distinguishing  it  as  first,  second,  or  third  quality,  and  affixing  to  each  the  value 
per  acre.  The  assessors  of  the  same  town,  who  have  made  the  assessment  in 
different  districts,  will  then  be  able  to  equalise  the  assessments  in  their  town; 
the  supervisors  will  be  enabled  to  equalise  the  valuations  in  the  several  towns 
in  their  county;  and  by  having  copies  of  the  assessment  rolls  returned  to  the 
comptroller's  office,  as  often  as  new  assessments  are  made,  the  legislature  will 
at  all  times  have  it  in  their  power  to  see  when  inequalities  exist  between  the 
counties,  and  to  apply  a  proper  remedy.  With  a  view  to  the  equal  taxation 
of  personal  property,  it  is  also  proposed,  that  a  list  be  furnished  to  the  asses- 
sors,  of  all  personal  property,  including  money  at  interest,  and  stocks  of  eve- 
ry description,  excepting,  however,  the  stocks  of  this  state,  and  the  stocks  of 
banks,  insurance  and  other  incorporated  companies;  the  reason  for  which 
exception,  is,  that  it  is  believed  to  be  improper  to  tax  the  debts  due  by  the 
state  itself,  and  that  banks  and  incorporated  companies  should  be  considered 
persons  for  the  purpose  of  taxation :  a  tax,  however,  upon  the  dividends  of 
banks,  insurance  and  other  incorporated  companies,  is  thought  to  be  the  most 
equal  as  respects  those  companies. 

These  lists  the  assessors  should  examine  and  compare  with  great  attention ; 
and  with  ordinary  prudence  and  discretion,  it  is  believed  they  will  not  err  ma- 
terially. 

The  lists  being  completed,  the  assessors  should  set  down  in  their  assess- 
ment rolls,  the  value  of  the  real  and  personal  property  at  what  they  would 
appraise  the  same  in  cash.  Perhaps  unimproved  lands  should  be  assessed  at 
less  than  their  true  value  ;  and  the  reason  is,  that  a  tax  on  unproductive  pro- 
perty, is  a  tax  which,  so  far  as  the  property  itself  is  concerned,  must  be  paid 
from  the  capital,  and  therefore  violates  one  of  the  rules  laid  down  as  funda- 
mental on  the  subject  of  taxation.  Another  reason  is,  that  many  of  those 
lands  belong  to  minor  heirs,  and  cannot  be  sold.  It  has  been  suggested,  that 
persons  paying  $50  and  upwards,  should  not  pay  interest  at  as  high  a  rate  as 
others;  it  is  therefore  submitted  for  consideration. 

The  laws  of  the  state  have  always  permitted  all  debts  to  be  deducted  from 
the  value  of  the  personal  estate.  Against  this  it  has  been  urged  by  some,  that 
personal  property  ought  not  to  be  thus  privileged.  The  equivalent  which 
property  receives  for  the  taxes  paid  by  it,  is  protection.  The  laws  of  a  state 
protect  equally  real  and  personal  estates.  The  records  of  our  courts  shew, 
that  much  more  expense  is  incurred  by  the  government  and  by  individuals, 
in  the  protection  of  personal  than  real  property:  and  the  proceedings  in  oar 
criminal  courts  prove,  that  a  great  proportion  of  the  expenses  in  them,  ir4- 
curred  for  the  protection  of  the  rights  of  banks.  A  very  considerable  pro- 
portion, nearly  the  whole  of  the  expenses  of  the  state  prisons,  also,  is  incur- 
red in  the  protection  of  personal  property.  Those  who  maintain  this  ob- 
jection to  our  present  system,  allege  that  goods  and  chattels  should  be  taxed 
in  the  hands  of  those  who  possess  them  ;  and  that  from  credits  and  choses  in 
action,  should  be  deducted  debts.  This  principle  is  incorporated  in  the  laws 
of  iMassachusetts,  and  some  other  states.  From  money  drawing  interest,  is 
deducted  the  amount  for  which  interest  is  paid.  The  bill  herewith  presented 
contains  the  present  provision ,  whether  a  different  rule  should  be  adopted, 
is  submitted  to  the  wisdom  of  the  legislature.  The  Comptroller  has  generally 
avoided  in  this  bill,  the  introduction  of  any  new  principle.  Some  new  pre  - 
visi  >ns  are  added,  but  with  the  view  of  enforcino;  the  principles  of  the  former 
laws;  and  some,  containing  principles  not  heretofore  incorporated,  and  which 
are  respectfully  submitted.    The  most  prominent  of  them,  are  those  which 


(       12  ) 


direct  the  mode  of  assessing  bank,  insurance,  and  other  stocks,  and  collect- 
ing the  tax.  That  stocks  were  always  taxable  by  the  laws  of  this  state,  is  ap- 
parent from  the  laws  already  cited.  That  they  have  in  a  great  measure  es- 
caped taxation,  is  highly  probable,  from  some  facts  stated  in  a  report  from  this 
office  at  the  last  session  of  the  legislature,  and  which  will  be  found  in  the 
Assembly  journal,  pages  707,  8,  9.  This  fact  is  also  corroborated  by  the  me- 
morials presented  by  the  banks  and  insurance  companies  at  the  last  session. 
They  have  assigned  twelve  reasons,  why,  in  their  opinion,  stocks  ought  not  to 
be  taxed ;  but  they  have  no  where  alleged,  that  stocks  already  paid  a  tax. 
So  far  were  they  from  making  such  an  allegation,  that  they  seemed  to  be  sur- 
prised that  such  a  claim  should  be  set  up  by  the  government,  and  treated  it 
as  a  violation  of  the  constitution,  and  vested  rights. 

That  they  ought  to  pay  taxes,  results  from  the  principles  stated  in  this  re- 
port, unless  some  reason  can  be  shewn  why  they  should  be  exempted. 

Doctor  Adam  Smith,  one  of  the  most  systematic  writers  on  political  econo- 
my, remarks,  that  "the  interest  of  money  seems  at  first  sight  a  subject  equal- 
ly  capable  of  being  taxed  directly  as  the  rent  of  land.  Like  the  rent  of  land, 
it  is  a  neat  produce  which  remains  after  completely  compensating  the  whole 
risk  and  trouble  of  employing  the  stock."  He  then  observes,  that  there  are 
two  circumstances  which  render  it  a  less  proper  subject  of  taxation. 

1st.  Because  the  amount  of  capital  thus  employed,  is  generally  a  secret. 

2d.  Because  the  proprietor  of  stock,  is  properly  a  citizen  of  the  world, 
**  and  if  he  is  taxed,  he  will  remove  with  his  stock  to  some  other  place." — 

Wealth  of  Nations,  2d  vol  270,  5. 

It  is  to  be  observed,  that  it  is  not  pretended  by  Dr.  Smith,  that  such  a  tax 
is  unjust,  or  a  violation  of  vested  rights.  The  impolicy  of  the  measure  is 
urged,  because  it  was  supposed  that  it  would  have  a  tendency  to  drive  capital 
out  of  the  country.  Before  attempting  to  obviate  these  objections,  it  maybe 
proper  to  state  others  which  have  been  made,  and  therefore  will  probably  be 
again  made.    They  are  as  follow : 

1st.  Its  unconstitutionality. 

2d.  It  violates  vested  rights. 

3d.  Some  banks  paid  a  bonus,  expecting  no  other  exactions. 

4th.  It  is  unequal,  because  the  banks  differ  in  their  privileges  and  powers, 
and  capital  paid  in. 

5th.  It  gives  superior  advantages  to  the  Bank  of  the  United  States. 

6th.  It  will  drive  capital  out  ot  the  state. 

7th.  It  will  create  a  scarcity  of  money,  and  prevent  loans  to  complete  the 

canals. 

8th.  It  will  injure  humane  and  charitable  institutions,  who  have  vested  their 
funds  in  these  stocks. 

9th.  It  will  produce  double  taxation,  as  some  of  these  institutions  have  in- 
vested their  capitals  in  other  charitable  institutions. 

10th.  It  ie  unjust,  because  it  may  be  a  tax  on  bare  credit. 


11th.  it  does  not  include  all  companies. 


12th.  There  is  a  misunderstanding  as  to  the  amount  of  personal  property. 
The  capital  is  a  mere  nominal  or  fictitious  representation  of  the  actual  person- 
al property  connected  with  it,  and  the  former  greatly  exceeds  the  latter. 

A  few  remarks  will  be  made  upon  each  of  these  objections  in  their  order. 

The  first  and  second  objections  rest  upon  the  idea  that  the  contemplated 
provision  is  entirely  new,  retrospective,  and  therefore  a  violation  of  the  grant 
made  by  the  state.    To  rebut  them,  it  is  only  necessary  to  examine  the  laws 
heretofore  cited,  which  shew  that  all  property,  real  and  personal,  have  always 
been  subjects  of  taxation,  since  the  present  government  existed,  and  even  un- 
der the  colonial  government :  The  banks  received  their  charters  under  those 
laws,  and  their  property  is  equally  liable  to  taxation,  as  any  other.    Should  it 
be  said  that  bank  stock  is  not  property,  but  only  credit,  as  seems  to  be  intend- 
ed by  the  10th  objection,  the  answer  is,  that  all  their  charters  declare  the  stock 
to  be  personal  property.    Another  answer  is,  that  the  laws  creating  banks,  in- 
tended that  actual  property  should  be  paid  in,  to  constitute  their  capitals;  and 
if  the  directors,  in  violation  of  the  law,  have  received  any  thing  but  property, 
as  the  capitals  of  their  banks,  to  allow  them  to  escape  taxation  on  that  ground, 
would  be  permitting  them  to  take  advantage  of  their  own  wrong ;  but  even  if 
it  were  not  technically,  property,  yet  it  is  the  means  of  acquiring  property,  by 
the  exercise  of  a  privilege  denied  to  the  people  at  large,  and  the  objection 
comes  therefore  with  a  very  ill  grace,  from  those  who  enjoy  the  monopolv. 
Some  of  them,  it  is  true,  have  paid  a  bonus  to  the  state,  as  stated  in  the  3d 
objection,  and  as  to  them,  there  certainly  ought,  in  justice,  to  be  a  difference; 
and  if  the  language  of  their  charter  is  calculated  to  convey  the  idea,  that  the 
bonus  was  the  only  equivalent  required  for  the  grant,  such  banks  should  be 
exempted  altogether. 

The  4th  objection  can  have  no  weight  against  the  bill  now  proposed,  as  the 
amount  actually  paid  in,  is  what  is  intended  to  be  taxed;  and  if  one  bank 
makes  more  profit  by  the  employment  of  its  capital  than  another,  that  is  no 
reason  why  the  bank  which  conducts  its  affairs  skilfully,  should  be  taxed  for 
that  skill.  It  seems  to  have  been  long  the  policy  of  our  laws  to  impose  taxes 
upon  capital  and  not  on  income.  Taxes  on  income  are  attended  with  circum- 
stances of  an  inquisitorial  character,  in  a  much  greater  degree  than  those  im- 
posed on  capital:  there  is,  however,  this  circumstance  in  their  favor,  that  they 
are  always  paid  from  income,  and  cannot  diminish  the  capital  of  the  country. 
It  has  not  been  thought  proper  to  present  a  project  of  an  income  tax,  as  it  is 
always  best  to  adhere  to  established  institutions,  until  others  much  better  can 
be  proposed.  An  income  tax,  however,  upon  monied  institutions,  that  is  a  tax 
on  the  dividends,  would  be  very  easy  of  collection,  'and  would  be  justified  by 
the  former  practice  of  the  government  of  the  United  States,  and  the  present 
practice  of  most  of  our  sister  states,  where  banks  exist;  and  by  no  means  in- 
quisitorial, as  the  amount  of  dividends  is  always  published. 

The  5th  objection  is,  that  it  will  give  a  preference  to  the  United  States  bank, 
which  is  alleged  not  to  be  taxable.  Without  stopping  now,  to  discuss  the  deci- 
sion in  the  case  of  MCCulloeh  v  s.  Maryland,  4  Wheaton,  3 1 6,  400,  it  is  sufficient 
to  say,  that  if  there  is  weight  in  the  objection,  it  goes,  if  carried  to  its  full  extent, 
to  exempt  all  personal  property  of  this  description,  from  taxation.  It  is  not  be- 
lieved, however,  that  because  one  institution  is  beyond  the  reach  of  the  legisla- 
ture, therefore  all  others  should  be  placed  on  an  equal  footing  :  However  a"  ree- 
able  such  a  doctrine  may  be  to  the  banks,  it  M  ould  be  ruinous  to  the  revenues 
of  the  state,  and  oppressive  in  the  extreme,  upon  the  real  estate.  Besides.,  the 
decision  does  not  extend  to  a  tax  paid  by  the  real  property  of  the  bank  of  the 
United  States,  in  common  with  other  real  property  in  the  state,  nor  to  r>  tax  on 
the  proprietary  interest  which  the  citizens  have  in  the  institution,  in  coum 

4 


<      M  ) 


with  other  similar  property  in  the  state;  and  it  is  believed  no  objection  would 
be  made  to  a  tax  upon  that  institution,  in  common  with  other  similar  institu- 
tions. The  objection  was  to  a  specific  tax  on  that  institution  alone,  the  ob- 
ject of  which  appeared  to  be  hostility  to  the  government  of  the  United  States, 
and  an  attempt  of  a  state  to  overrule  the  measures  of  the  general  government. 

The  sixth  objection  is,  that  the  tax  will  drive  capital  out  of  the  state. 

The  seventh  objection  is  merely  a  consequence  of  the  6th,  and  this  it  will  be 
recollected,  is  the  only  objection  of  Adam  Smith  which  is  plausible.  If,  in- 
deed, this  prediction  were  to  be  verified,  it  is  clear  that  the  tax  should  not  be 
imposed.  Had  not  this  threat  proceeded  from  the  capitalists  themselves,  it 
might  well  be  treated  as  an  unjust  aspersion,  not  only  upon  their  patriotic  >. 
but  upon  their  justice.  Can  it  be  supposed,  that  the  proprietors  of  monk  d 
capital  desire  to  have  their  property  protected,  and  rendered  productive,  en- 
tirely at  the  expense  of  the  land  and  labor  of  the  country  ?  But  as  they  have 
declared  their  intention  to  withdraw,  it  is  but  fair  to  believe  them  to  be  in 
earnest;  the  question  then  naturally  occurs — Where  will  they  go  with  their 
capital  to  seek  its  investment  more  advantageously  ?  The  interest  of  money  in 
this  state  is  limited  at  7  per  cent:  Bank  stocks  produce  from  6  to  9;  some 
more — The  average  cannot  be  less  than  7.  Suppose  the  tax  to  amount  to  half 
of  one  per  cent — their  net  dividend  will  be  61:  Where  will  the  capitalists  go 
with  their  money,  to  make  it  more  productive?  Will  they  go  to  England? 
There  they  will  receive  5  per  cent,  and  pay  taxes  also.  By  what  is  called 
tbe  land  tax  in  England,  stock  is  intended  to  be  taxed  in  the  same  proportion 
as  the  rent  of  land  :  2  Smith,  273.  Will  they  go  to  Boston  ?  There  they  will 
pay  a  tax  of  one  percent  from  the  bank  directly  to  the  treasury,  and  be  taxed 
individually  besides,  as  for  money  at  interest.  And  much  as  is  said  about 
tr.  ation  driving  away  capital,  it  is  believed  that  there  is  more  surplus  capital 
in  Boston,  and  that  money  may  be  obtained  there  upon  more  easy  terms,  than 
at  any  other  place  in  the  United  States.  Do  your  capitalists  seek  employment 
for  their  capital  in  any  neighboring  state  ?  they  will  find  few  states  where 
banks  exist  and  are  not  taxed. 

The  following  statement  shews  where  stocks  are  taxed. 

/I  Tassachusetts. 

Banks  pay  one  per  cent,  on  their  capital  paid  in,  to  the  treasurer ;  and  the 
stocks  are  assessed  to  the  individual  stockholder,  as  money  at  interest. 

Vermont. 

Six  per  cent  on  the  dividend  on  bank  stock  reserved  by  their  charters — paid 
to  the  treasurer. 

Connecticut. 

Stocks  and  money  at  interest  are  put  in  the  assessment  list,  at  6  per  cent  on 
their  value. 

Rhode  Island. 

State  bank  stocks  pay  50  cents  on  every  $  1,000  capital  paid  in.  Insurance 
companies  one  per  cent  on  dividend  ;  the  individual  stockholders  are  taxed 
besides  as  for  money  at  interest. 

JVeio-Hampshire. 

AH  bank  notes  are  to  be  stamped  at  the  rate  of  $50  for  every  $1,000  in  bills 
issued  by  the  bank ;  or  in  lieu  thereof,  they  may  pay  annually  to  the  treasurer 
\  of  i  per  cent  on  the  actual  capital  stock. 

New-Jersey. 

I  of  y  per  cent  upon  the  whole  amount  of  capital  paid  in — payable  to  the 

♦re&surer 


(      is  ) 

Delaware. 

The  same — payable  to  the  treasurer. 

Pennsylvania. 

Banks  not  paying  a  bonus,  pay  8  per  cent  on  the  dividend — not  taxed  pel 
sonal  property,  no  general  system  of  taxation  being  necessary  in  that  state. 

Maryland. 

Twenty  cents  upon  every  $100  of  capital  actually  paid  in. 

Virginia. 

Neither  bank  stocks  nor  money  at  interest  are  taxable. 

South  Carolina. 

Money  at  interest,  over  what  interest  is  paid  for.  12]  cents  on  every  $100. 

Ohio. 

Four  per  cent  upon  the  dividends  of  banks. 

Kentucky. 

Half  of  one  per  cent  on  the  capital,  to  be  paid  to  the  treasurer. 

Louisiana. 

Stock  of  all  banks,  insurance  and  other  incorporated  companies.  25  cents  on 
every  $  100  of  the  stock  in  trade,  or  1-4  of  1  per  cent. 

Alabama. 

1-2  of  one  per  cent  on  the  capital. 

Georgia. 

5\  \  cents  on  every  $100  of  bank  stock. 

It  has  been  remarked  by  Hume,  that  where  there  are  people  and  industry, 
there  will  be  money :  it  is  fully  believed  that  it  will  be  so;  and  that  capitalists 
will  not  be  inclined  to  remove  their  funds  for  the  amount  of  the  tax  which  mav 
be  necessary  to  place  it  on  an  equality  with  other  personal  property. 

The  eighth  objection  is  easily  obviated,  by  making  charitable  institutions  an 
exception.  All  stock  belonging  to  humane  and  charitable  institutions,  to 
literary  institutions,  to  the  school  and  literature  funds,  and  to  the  state,  should 
be  excepted. 

The  ninth  objection,  if  well  founded,  may  be  also  obviated  by  proper  pro- 
visions, which  are  proposed. 

The  tenth  objection  has  been  attempted  to  be  answered,  and  the  eleventh  is 
not  applicable  to  the  annexed  bill. 

In  answer  to  the  twelfth  and  final  objection,  that  the  idea  is  erroneous,  that 
the  personal  property  in  New-York  is  under  rated,  reference  is  respectfully 
made  to  a  statement  hereto  annexed,  shewing  the  amount  ot  personal  proper- 
ty at  several  different  periods;  and  the  question  may  be  emphatically  asked, 
what  has  become  of  the  personal  property  ?  The  city  of  New-York,  and  cverv 
city  and  county  in  the  state,  has  been  progressing  in  population  and  wealth 
How  happens  it  that  the  taxable  personal  property  has  diminished  ? 

FOREIGN  CREDITORS. 
As  it  is  a  desideratum  in  taxation,  that  all  the  property  protected  by  tho 
laws  should  pay  tor  that  protection,  and  particularly  property  drawing  a  reve- 
nue, it  is  submitted  whether  personal  property,  consisting  of  debts  due  to  in- 


C       16  ) 


dividuals,  or  companies  residing  out  of  the  state,  ought  not  to  be  made  to  con- 
tribute. It  is  known  that  there  are  large  sums  of  money  due  to  the  Holland 
company,  to  the  Pultney  estate,  to  the  Connecticut  school  fund,  and  to  others, 
from  citizens  of  this  state;  the  amount  of  which  may  be  deducted  from  the  person- 
al property  of  the  debtors.  In  point  of  justice,  there  cannot  be  a  doubt  but  what 
property  thus  situated  should  pay  a  tax ;  the  only  question  is,  as  to  its  policy. 
And  the  remarks  which  have  been  made  as  to  the  probability  that  capital 
generally  will  be  withdrawn,  if  required  to  contribute  to  the  expenses  of  the 
state,  are  applicable  to  this  species  of  property;  but,  as  the  danger  to  be  ap- 
prehended from  the  taxing  foreign  capital,  is  an  objection  strongly  urged,  it 
merits  some  further  remarks. 

It  is  laid  down  by  those  who  maintain  the  doctrine  of  the  exemption  of  for- 
eign capital,  that  a  wise  government  never  taxes  what  it  cannot  retain :  that  if 
foreign  capital  is  withdrawn,  the  interest  of  money  rises,  stocks  fall,  and  you 
are  prevented  from  making  future  loans.  They  also  assert,  that  capital  in  our 
state  banks  should  not  be  taxed,  because  it  would  give  an  unjust  preference  to 
capital  in  the  United  States  Branch  Bank,  which  is  supposed  to  be  exempt 
from  taxation.  If  these  premises  be  admitted,  the  conclusion  is  irresistible, 
that  monied  capital  must  be  altogether  exempt,  and  of  course  all  the  expenses 
of  the  state  must  fall  upon  capital  vested  in  land  and  its  cultivation,  and  the 
mechanic  arts.  The  same  conclusion  follows,  from  the  doctrine  of  taxing 
nothing  but  what  you  can  retain.  You  can  no  more  retain  domestic  than  for- 
eign capital.  If  a  tax  on  bank  stock  is  to  have  any  effect  upon  the  canal  loans, 
it  would  seem  to  hold  out  an  inducement  to  capitalists  to  place  their  money  in 
those  stocks  which  are  free  from  taxation :  provided  the  net  income  is  equal. 

Another  proposition  is,  that  domestic  capital  may  be  taxed,  but  that  foreign 
capital  must  not;  because,  it  is  said  that  we  derive  from  it  an  equivalent  ben- 
efit, as  it  employs  labor,  encourages  industry,  and  keeps  down  the  interest  of 
money  :  domestic  capital  does  the  same.  Suppose  that  the  owner  of  the  for- 
eign capital  comes  in  person  ;  then,  in  addition  to  his  capital,  you  have  his  own 
industry  and  labor  and  skill,  also  added  to  the  stock  of  the  country:  will  you 
tax  him  ?  Probably  the  answer  will  be  in  the  affirmative  ;  and  the  reason  as- 
signed, that  he  receives  the  protection  of  the  laws:  but,  you  do  not  tax  a  man 
without  property,  who  also  enjoys  the  protection  of  the  laws.  The  truth  is,  it 
is  the  protection  of  property  for  which  taxes  are  paid.  Should  the  answer  to 
the  above  question  be  in  the  negative,  then  how  stands  the  case?  Foreign 
capital  must  not  be  taxed,  and  foreigners  enjoying  all  the  privileges  of  our 
laws,  and  all  our  facilities  for  acquiring  property,  and  for  enjoyments  of  every 
kind,  must  contribute  nothing  to  the  expenses  of  protecting  their  property. 
Foreigners  then  will  have  a  decided  preference  over  citizens,  who  will  be 
driven  out  of  the  market.  Our  citizens  must  become  foreigners  in  some  other 
country.  We  become  tributary  to  foreigners,  who  owe  no  allegiance ;  whose 
interest  it  is  to  strip  the  country  of  its  wealth;  and  if  they  had  a  desire  to  be- 
come citizens  in  the  country,  this  policy  will  hold  out  inducements  to  them  to 
remain  aliens.  The  result,  as  before  mentioned,  must  be  to  lay  all  the  bur- 
thens upon  land  and  the  laboring  classes. 

It  is  also  urged  that  the  government  must  not  be  too  inquisitive  into  the  pri- 
vate affairs  of  individuals.  This  remark  is  made  by  writers  on  the  subject, 
and  yet  the  cases  cited  by  them,  shew,  that  in  some  countries,  it  is  not  consi- 
dered a  hardship. 

«  At  Hamburgh,  each  person  pays  1-4  per  cent,  of  all  he  possesses ;  and  as 
the  wealth  of  the  people  consists  principally  of  stock,  this  may  be  considered 
a  tax  upon  stock."    2d  Smith,  272. 

The  tax  is  put  into  a  public  coffer,  upon  oath,  but  the  amount  paid  by  each 
}S  not  Known.    In  the  cantons  of  Switzerland,  the  contrary  is  the  fact;  every 


(        17  ) 


In  the  United  States  we  seem  to  have  adopted  the  open  and  sincere  cpurse 
of  the-Swiss,  rather  than  the  studied  secrecy  of  the  people  of  Hamburgh,  In 
nearly  or  quite  all  the  states  where  regular  systems  of  taxation  exist,  lists  of 
all  property  are  to  be  rendered  upon  oath.  It  is  said,  that  41  merchants  ,fenga- 
ged  in  the  hazardous  projects  of  trade,  all  tremble  at  the  thoughts  of  being 
obliged,  at  all  times,jto  expose  the  real  state  of  their  circumstances.  Th$  ruin 
of  their  credit,  and  jlie  miscarriage  of  their  projects,  they  foresee  would  too 
often  be  the  consequence.  A  sober  and  a  parsimonious  people,  whjl  are 
strangers  to  all  sueh  projects,  do  not  feel  that  they  have  occasion  for  any? such 
concealment."    2d  Smith,  273. 

From  the  above  extract  it  seems  that  those  who  desire  concealment,  wish  to 
sustain  a  credit  whfeh  they  could  not,  if  their  circumstances  were  knowii — in 
other  words,  for  the  purpose  of  deception.  It^  therefore,  an'  exposure  vfrould 
injure  them,  the  probability  is,  that  it  would  save*  the  property  of  the  creditor. 
At  all  events,  no  good  reason  can  be  assigned  why  any  creditor  should  not 
know  the  whole  risk  which  he  runs,  by  putting  property  in  the  hands  of  his 
debtor;  honesty  and  fair  dealing  require  it :  And  as  our  practice  has-been 
like  that  of  the  sober  Swiss,  and  in  conformity  to  the  practice  ot  our  sister 
states,  no  danger  need  be  apprehended  from  its  continuance. 

Insurance  Companies. 
It  is  objected  with  respec»  to  the  capitals  of  insurance  companies,  that  they 
are  frequently  composed,  not  of  money  actually  paid  in,  but  of  mortgages : 
and  therefore,  if  the  capital  or  the  dividend,  is  taxed,  that  there  will  be  a 
double  taxation,  first  on  the  real  estate,  and  secondly  on  the  mortgage.  To 
avoid  this,  it  may  be  proper  to  guard  against  the  evil  apprehended  :  and  the 
bill  herewith  reported,  therefore  proposes  a  tax  on  the  dividend,  of  so  much  of 
the  capital  as  is  actually  paid  in.  It  is  but  just  also,  that  both  banks  and  in- 
surance companies  be  permitted  to  reduce  their  capitals  at  pleasure;  a  pro- 
per clause  is  therefore  added  for  that  purpose. 

The  Comptroller  having  trespassed  already  too  long  upon  the  patience  of 
the  legislature,  in  discussing  the  subjects  of  taxation,  will  not  n<*w  discuss  the 
details  :  those  will  appear  in  the  bill  hereto  annexed,  and  are  not  essentially 
different  from  the  present  laws. 

All  which  is  respectfully  submitted. 

JOHN  SAVAGE,  late  Comptroller 

February  15,  1823. 

List  of  papers  annexed. 
fi  A  bill,  entitled  "  an  act  for  the  assessment  and  collection  of  taxes  " 
*2.  A  memorial  of  E.  C.  Genet,  to  the  Comptroller. 
'  .5.  A  communication  from  the  Treasurer  of  Massachusetts. 


*4.                   do  Secretary  of  Gov'r  and  Council,  Vermont 

*5.                   do  Attorney  General,  Rhode  Island. 

*6.                   do  Treasurer,  Connecticut. 

*7.                   do  Treasurec"Of  New-Jersey. 

*8«                   do  Auditor  General,  Pennsylvania. 

*9.                   do  Secretary  to  Executive,  Maryland, 

do  Auditor,  Virginia, 

do  Comptroller  General,  Georgia. 

*I2.                   do  Aurfitor  of  public  accounts,  Kentucky.  - 

*13.           3  .o  *!o  A/ditor,  Ohio. 

*14.                    do  Governor.  Louisiana. 

*15.                   do  ^Comptroller.  Alabama. 


16.  Statement,  shewing  the  yfcrease  and  decrease  of  personal  properly-  in 
certain  counties. 

17.  A  list  of  incorporated  l4nks,  with  their  capital  authorised  by  law,  ! 

7  5 


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(       437  ) 


Albany,  11  th  February,  1823. 
SIR — I  have  received  the  resolutions  of  the  honorable  the  Senate 
and  Assembly,  appointing  me  Comptroller  of  the  state  of  New-York,  and  I  de- 
sire you  to  communicate  to  the  Assembly  my  acceptance  of  the  office  and  my 
grateful  acknowledgments  for  the  honor  conferred  on  me. 

I  am  your  most  ob't.  serv't. 

W.  L.  MARCY. 

Hon.  Peter  R.  Livingston, 

Speaker  of  the  Assembly. 
A  communication  from  the  Comptroller,  was  read,  in  the  words  following,  to 

Wit  " 

STATE  OF  NEW-YORK— Comptroller's  Office. 
TO  THE  SENATE  AND  ASSEMBLY. 

Gentlemen, 

I  have  the  honor  to  enclose  a  report,  prepared  in  obedience  to  a  con- 
current resolution  of  the  honorable  the  Senate  and  Assembly,  directing  the 
Comptroller,  "  to  prepare  a  general  system  of  taxation  for  this  state,  calcu- 
lated to  include  all  real  and  personal  property  and  income,  and  to  ensure  the 
greatest  possible  equality  in  taxation,  subject  only  to  such  exemptions  or  ex- 
ceptions if  any,  as  the  Comptroller,  for  reasons  to  be  specified  in  his  report, 
may  recommend  :  and  that  he  report  a  bill  for  the  above  purpose,  with  an  ex- 
planation of  the  principles  by  him  reported." 

I  have  the  honor  to  be, 
With  great  respect, 

Your  obedient  servant. 

JOHN  SAVAGE,  late  Comptroller. 

[For  the  preceding  Report  and  Bill,  see  APPENDIX  (C,)  and  (D.)] 

Albany,  February  28,  1823. 

In  obedience  to  a  resolution  of  the  honorable  the  Assembly,  I  have  the 
honor  to  transmit  to  you  a  copy  of  the  report  of  the  late  comptroller,  on  taxa- 
tion, and  also  a  bill  prepared  by  him,  entitled  "  an  act  for  the  assessment  and 
collection  of  taxes." 

I  have  the  honor  to  be, 

With  great  respect, 

Your  ob'dt.  servant, 

W.  L.  MARCY,  Comptroller 

To  the  Hon.  Peter  R.  Livingston, 

Speaker  of  the  Assembly. 

[For  the  Report  and  Bill,  sec  APPENDIX  (C  &  D).] 
Thereupon, 

Ordered,  That  the  said  bill,  entitled  "  an  act  for  the  assessment  and  collet- 
lion  of  taxes,"  be  committed  to  a  committee  of  the  whole  house. 

Ordered,  That  the  said  bill  be  the  order  of  the  day  for  Tuesday  next. 

A  message  from  the  Governor,  delivered  by  his  private  secretary,  was  re- 
ceived, and  read,  in  the  words  following,  to  wit : 

TO  THE  ASSEMBLY  OF  THE  STATE  OF  NEW-YORK. 

I  have  this  day  approved  and  signed  the  following  bills : — 

The  bill,  entitled  «  an  act  for  the  relief  of  John  Moore,  late  collector  of  the 
town  of  Angelica." 

The  bill,  entitled  "  an  act  to  confirm  the  title  of  Philip  P.Livingston,  in  and 
to  a  lot  of  ground,  in  the  city  of  New-York," — And, 

The  bill,  entitled  "an  act  to  incorporate  the  canal  turnpike  company." 

JOSEPH  C.  YATES. 

Executive  Chamber,  Albany,  February  28,  1823. 

137 


(       438  ) 


to  repeal  an  act,  entitled  «  an  act  for  the  inspection  of  flaxseed,  and  to  regu- 
late the  exportation  thereof,"  passed  April  5,  1822. 
Thereupon, 

In  pursuance  of  the  said  notice,  Mr.  Smith  asked  for,  and  obtained  leave,  to 
bring  in  the  said  bill,  entitled  "  an  act  for  the  repeal  of  the  act,  entitled  "  an 
act  for  the  inspection  of  flaxseed,  and  to  regulate  the  exportation  thereof,'* 
passed  April  5,  1822,  which  was  read  the  first  time,  and  by  unanimous  con- 
sent was  also  read  a  second  time,  and  committed  to  a  committee  of  the  whole 
house. 

Mr.  Woods  gave  notice  that  he  would,  on  some  future  day,  ask  leave  to  bring 
in  a  bill,  authorising  the  supervisors  of  Steuben  county,  to  purchase,  for  the 
benefit  of  the  county,  the  old  gaol  in  said  county,  together  with  as  much  of  the 
adjacent  land  as  they  may  deem  necessary  for  the  convenience  and  safety  of 
the  present  gaol,  and  also  to  raise  money  by  tax,  on  the  inhabitants  of  said  coun- 
ty, to  defray  the  expenses  of  the  same. 

In  pursuance  of  previous  notice,  Mr.  Norton  asked  for  and  obtained  leave  to 
bring  in  a  bill,  entitled  "  an  act  to  abolish  imprisonment  for  debt,  and  to 
prevent  frauds  against  creditors,"  which  was  read  the  first  time,  and  by  unani- 
mous consent  was  also  read  a  second  time,  and  committed  to  a  committee  of 
the  whole  house. 

Ordered,  That  the  usual  number  of  copies  of  the  said  bill  be  printed  for  the 
use  of  the  legislature. 

In  pursuance  of  previous  notice,  Mr.  M'Call  asked  for  and  obtained  leave  to 
bring  in  a  bill,  entitled  "  an  act  to  provide  a  compensation  to  jurors,  for  attend- 
ing courts  of  record,"  which  was  read  the  first  time,  and  by  unanimous  consent 
was  also  read  a  second  time,  and  committed  to  a  committee  of  the  whole  house. 

Ordered,  That  the  usual  number  of  copies  of  the  said  bill,  as  amended,  be 
printed  for  the  use  of  the  legislature. 

Ordered,  That  the  bill,  entitled  "  an  act  to  incorporate  the  New-York  equi- 


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(       645  ) 


granted.  They  have  accordingly  prepared  a  bill,  which  they  have  directed 
their  chairman  to  ask  leave  to  present. 

Ordered,  That  leave  be  given  to  bring  in  such  bill. 
.  Mr.  Hager,  according  to  leave,  brought  in  the  said  bill,  entitled  "  an  act 
to  dissolve  the  Ithaca  and  Geneva  turnpike  company,  and  to  declare  the  [thaca 
and  Geneva  turupike  road  to  be  a  public  highway;"  Which  was  read  the  fust 
time,  and  by  unanimous  consent  was  also  read  a  second  time,  and  committed  to 
a  committee  of  the  whole  house. 

Mr.  Hayes,  from  the  select  committee,  to  whom  was  referred  the  engrossed- 
bill  from  the  Senate,  entitled  "an  act  for  the  relief  of"  the  commissioners  for 
loaning  money  in  the  county  of  Otsego,"  reported  : 

That  they  have  examined  the  said  bill, and  see  no  reason  why  the  same  should 
not  be  passed  into  a  law. 

Ordered,  That  the  said  bill  be  committed  to  a  committee  of  theAvhole  house. 

Ordered,  That  the  engrossed  bill,  entitled  "an  act  further  to  amend  t!"  : 
relative  to  incorporations  for  manufacturing  purposes,"  be  recommitted  to  a 
committee  of  the  whole  house. 

Two  several  messages  from  the  Senate,  delivered  by  their  clerk,  with  the 
bills  therein  mentioned,  were  read,  informing,  that  they  have  passed  the  bill, 
entitled  "an  act  for  the  relief  of  John  Moore,  late  collector  of  the  town  of  An- 
gelica," and  the  bill,  entitled  "  an  act  to  confirm  the  the  title  of  Philip  P.  Liv- 
ingston, in  and  to  a  lot  of  ground  in  the  city  of  New-York,"  severally  without 
amendment. 

Ordered,  That  the  clerk  deliver  the  said  bills  to  the  Governor. 

The  Senate  returned  by  their  clerk,  the  bill,  entitled  «  an  act  to  incorporate 
the  canal  turnpike  company." 

Ordered,  That  the  clerk  deliver  the  said  bill  to  the  Governor. 

A  communication  from  the  Comptroller,  was  read,  in  the  words  following,  to 
wit : 

STATE  OF  NEW-YORK — Comptroller's  Office. 

Albany,  February  28,  1823. 

In  obedience  to  a  resolution  of  the  honorable  the  Assembly,  I  have  the 
honor  to  transmit  to  you  a  copy  of  the  report  of  the  late  comptroller,  on  taxa- 
tion, and  also  a  bill  prepared  by  him,  entitled  "  an  act  for  the  assessment  and 
eollection  of  taxes." 

1  have  the  honor  to  be, 

With  great  respect, 

Your  ob'dt.  servant, 

W.  L.  MARCY,  Comptroller. 

To  the  Hon.  Peter  R.  Livingston, 

Speaker  of  the  Assembly. 

[For  the  Report  and  Bill,  sec  APPENDIX  (C  &  D).j 
Thereupon, 

Ordered,  That  the  said  bill,  entitled  "  an  act  for  the  assessment  and  collec- 
tion of  taxes,"  be  committed  to  a  committee  of  the  whole  house. 

Ordered,  That  the  said  bill  be  the  order  of  the  day  for  Tuesday  next. 

A  message  from  the  Governor,  delivered  by  his  private  secretary,  was  re- 
ceived, and  read,  in  the  words  following,  to  wit: 

TO  THE  ASSEMBLY  OF  THE  STATE  OF  NEW-YORK. 

I  have  this  day  approved  and  signed  the  following  bills: — 

The  bill,  entitled  "  an  act  for  the  relief  of  John  Moore,  late  collector  of  the 
town  of  Angelica." 

The  bill,  entitled  "  an  act  to  confirm  the  title  of  Philip  P.  Livingston,  in  and 
to  a  lot  of  ground,  in  the  city  of  New-York," — And, 

The  bill,  entitled  "an  act  to  incorporate  the  canal  turnpike  company." 

JOSEPH  C.  YATES. 

Executive  Chamber,  Albany,  February  28,  1823. 

137 


(       546  ) 


The  house  then  resolved  itself  into  a  committee  of  the  whole,  on  the  bill,  en 
titled  an  act  granting  relief  to  the  sufferers  on  the  Niagara  frontier,  whose  pro- 
perty was  destroyed  by  the  enemy  during  the  late  war,"  and  after  some  time 
spent  thereon,  Mr.  Speaker  resumed  the  chair,  and  Mr.  Gardiner,  from  the  said 
committee,  reported  progress,  and  asked  for,  and  obtained,  leave  to  sit  again. 

The  house  then  resolved  itself  into  a  committee  of  the  whole,  on  the  bill,  en- 
titled "  an  act  to  prevent  the  circulation,  within  this  state,  of  the  bank  paper  of 
certain  British  provinces  and  dependencies  in  North  America,"  and  after  some 
time  spent  thereon,  Mr.  Speaker  resumed  the  chair,  and  Mr.  Warren,  from  the 
said  committee,  reported,  that  the  committee  had  gone  through  the  said  bill, 
filled  up  the  blanks,  and  agreed  to  the  same;  which  he  was  directed  to  report 
to  the  house,  and  he  read  the  report  in  his  place,  and  delivered  the  same  in  at 
the  table,  where  it  was  again  read,  and  agreed  to  by  the  house. 

Ordered,  That  the  bill  be  engrossed. 

And  then  the  house  adjourned,  until  eleven  o'clock  to-morrow  morning 


SATURDAY,  MARCH  1,  1823. 
The  house  met  pursuant  to  adjournment. 

Sundry  remonstrances  of  the  inhabitants  of  the  county  of  Genesee,  remon- 
strating against  the  passage  of  any  law  to  alter  the  existing  boundaries  of  that 
county,  were  read,  and  referred  to  the  committee  on  the  erection  and  division 
of  counties. 

The  remonstrance  of  sundry  inhabitants  of  the  towns  of  Elmira  and  South 
Port,  in  the  county  of  Tioga,  remonstrating  against  the  passage  of  the  law  now 
before  this  house,  authorising  the  assessment  and  collection  of  a  sum  of  money 
from  the  inhabitants  of  those  towns,  for  the  purpose  of  building  a  bridge  over 
the  Chemung  river,  was  read,  and  committed  to  a  committee  of  the  whole,  when 
on  this  bill. 

The  remonstrance  of  sundry  inhabitants  of  the  town  of  Oysterbay,  in  the 
county  of  Queens,  remonstrating  against  a  repeal  of  the  law  of  last  session,  re- 
lative to  certain  common  or  marsh  lands,  owned  by  the  inhabitants  of  that  town, 
was  read,  and  referred  to  the  committee  of  grievances. 

The  petition  of  Matthew  Gallt,  of  the  town  of  Verona,  in  the  county  of  Onei- 
da, praying  for  a  reduction  of  the  price  at  which  he  purchased  the  lot  on  which 
he  now  resides,  of  the  people  of  this  state,  was  read,  and  referred  to  the  com- 
mittee of  claims. 

The  petition  of  Louis  Francis  de  St.  Michel  and  Louis  Deshotel,  of  the  town 
of  Denmark,  Lewis  county,  praying  for  authority  to  purchase,  take,  hold,  and 
convey  real  estate,  within  this  state,  was  read,  and  referred  to  the  committee 
on  the  petitions  of  aliens. 

The  memorial  of  Peter  B.  Porter,  acting  for  and  in  behalf  of  an  association  of 
persons  denominated,  the  Black  Ro<  k  Harbor  Company,  praying  that  the  time 
allowed  by  the  act  of  last  session,  for  the  construction  of  a  harbor  at  Black 
Rock,  may  be  extended,  was  read,  and  referred  to  the  committee  on  canals  and 
internal  improvements. 

The  petition  of  the  commissioners  of  highways  of  the  town  of  Cazenovia,  in 
the  county  of  Madison,  praying  for  certain  amendments  to  the  laws  of  this  state, 
regulating  highways,  was  read,  and  referred  to  the  committee  on  courts  of  jus- 
tice. 

The  remonstrance  of  sundry  inhabitants  of  the  county  of  Oneida,  remonstrat- 
ing against  the  passage  of  any  law  to  restrain  hawking  and  peddling,  was  read, 
and  committed  to  a  committee  of  the  whole,  when  on  the  bill  on  that  subject. 

The  petition  of  Prentis  Hosmer.  praying  for  military  bounty  lands,  fo-  servi- 
ces which  he  alledges  were  rendered  by  his  father,  during  the  revolutionary 
war,  was  read,  and  referred  to  a  select  committee,  consisting  of  Mr.  M'Clure, 
Mr.  M.  Lee,  and  Mr.  Remer. 


APPENDIX  (I),. 


■SEE  ASSEMBLY  JOURNAL,  OF  MONDAY,  FEB.  17,— Page  1.(7. 


JIN  ACT 

For  the  assessment  and  collection  of  Taxes. 

[Reported  by  the  Comptroller.] 

In  what  manner  taxes  are  to  be  laid. 

1  I.  Be  it  enacted  by  the  people  of  the  state  of  New-York,  represented  in  Senate  and 

2  Assembly,  That  the  taxes  hereafter  to  be  levied  in  this  state,  shall  be  assess- 

3  ed,  levied  and  paid  in  the  manner  hereinafter  mentioned  ;  upon  a  valuation 

4  of  real  and  personal  estates,  to  be  made  as  prescribed  in  this  act, 

1  II.  And  be  it  further  enacted,  That  all  taxes  and  the  interest  and  charges 

2  thereon  which  may  be  laid,  by  virtue  of  this  act,  or  have  been  heretofore 

3  laid,  by  virtue  of  this  act,  or  have  been  heretofore  laid  upon  any  real  estate, 

I  shall  be  a  lien  thereon,  notwithstanding  it  may  have  been  divided,  or  alien- 

5  ated  in  whole  or  in  part,  and  shall  be  preferred  in  payment  to  all  other 

6  charges;  and  all  taxes  upon  any  personal  estate,  shall,  in  case  of  death  or 

7  bankruptcy  of  the  person  taxed,  be  preferred  in  payment  to  all  other  de- 
ft mands. 

Property  exempted from  taxation. 

1  III.  And  be  it  further  enacted,  That  no  real  estate  belonging  to  the  United 

2  States,  or  to  this  state ;  nor  any  college  or  incorporated  academy  ;  nor  any 

3  school  house,  court  house,  gaol,  alms  house,  nor  the  lot  whereon  the  build- 
1  ings  of  any  college  or  incorporated  academy,  school  house,  court  house, 

5  gaol,  alms  house,  nor  the  furniture  belonging  to  either  of  them;  nor  the 

6  property  belonging  to  any  public  library;  nor  any  personal  property  belong- 

7  ing  to  any  minister  of  the  gospel,  or  to  any  priest  of  any  denomination;  nor 

8  any  real  estate  belonging  to  any  such  minister  or  priest,  if  occupied  by  him. 

9  not  exceeding  in  value  one  thousand  five  hundred  dollars  ;  nor  any  of  the 
10  stock  of  the  state,  denominated  canal  stocks;  nor  farming  utensils,  nor 

II  household  furniture  under  the  value  of  five  hundred  dollars,  nor  the  build- 

12  ings  and  machinery  of  any  cotton  and  woollen  factory,  shall  be  liable  to 

13  taxation  within  this  state. 

What  kinds  of  property  subject  to  taxation,  and  rule  of  valuation. 

1  IV.  And  be  it  further  enacted,  That  all  real  estate  within  this  state,  and  all 

2  personal  estate  of  whatsoever  description,  household  furniture,  except  as 

3  above  exempted,  goods,  chattels,  debts  due  from  solvent  debtors,  notes, 
'                \  bonds,  mortgages,  rents,  bank  stock  and  all  other  kinds  of  stock,  except 

3  canal  stock;  and  all  such  property,  real  and  personal,  as  is  not  exempted 
6  by  some  law  of  the  United  States  or  of  this  state,  shall  be  subject  to  tar- 
»  7  ation  under  the  meaning  of  this  act. 


(         2  ) 


1  V.  And  be  it  further  enacted,  That  all  real  and  personal  properly,  shall  be 

2  valued  by  the  assessors  ior  the  purpose  of  taxation,  at  the  current  value  or 

3  market  price  in  cash ;  and  that  taxes  shall  be  imposed  according  to  such 
1  valuation :  Provided  however,  That  in  respect  to  all  unimproved  and  un- 

5  productive  lands  belonging  to  non-resident  proprietors,  or  to  resident  pro- 

6  prietors,  but  not  attached  to  improved  farms,  a  tax  shall  be  imposed  upon 

7  one  third  only  of  such  valuation. 

Where  persons  and  properly  are  to  be  taxed. 

1  VI.  And  be  it  further  enacted,  That  every  person  shall  be  taxed  for  all  hisT 

2  her  or  their  personal  property,  in  the  town  or  ward  where  the  residence  of 

3  such  person  is,  at  the  time  the  assessment  is  made,  and  for  all  such  real  es- 

1  tate  as  he,  she,  or  they  may  occupy  at  the  time  of  such  assessment ;  and 

5  for  all  other  real  estate  not  occupied,  but  situated  in  the  town  or  ward  where 

6  such  residence  is ;  but  any  other  real  estate,  though  belonging  to  such 

7  person  and  occupied  by  another,  shall  be  taxed  to  the  person  occupying  the 

8  same  at  the  time  the  assessment  is  made  ;  and  if  the  owner  of  such  real  es- 

9  tate  ought  to  have  paid  the  taxes  by  agreement  expressed  or  implied  with 

10  the  occupant,  such  occupant  having  paid  the  taxes,  may  recover  the  same 

1 1  in  any  court  having  cognizance  of  debts  to  that  amount,  together  with  costs 

12  of  suit. 

J      VII.  And  be  it  further  enacted,  That  all  real  estate  not  occupied  nor  own- 

2  ed  by  a  person  residing  in  the  town  or  ward  where  such  estate  is  situated, 

3  shall  be  assessed  and  taxed  as  non-resident  lands  are  directed  to  be  assess- 
l  ed  and  taxed  by  this  act. 

1  VIII.  And  be  it  further  enacted,  That  where  the  line  between  two  towns  di- 

2  vides  any  occupied  lot  or  farm,  the  same  shall  be  taxed  in  the  town  where 

3  the  occupant  lives ;  provided  he  or  she  lives  on  the  lot;  but  if  no  person 
I  resides  on  the  lot,  as  an  occupant  or  owner,  then  the  assessors  of  the  respec- 
h  tive  towns  may  each  of  them  tax  the  parts  in  their  several  towns,  to  the 

6  person  owning  the  same,  though  he  or  she  may  live  in  another  town,  and 

7  may  collect  the  tax  by  the  sale,  according  to  this  act,  of  any  property  of  the 

8  said  owner,  which  may  be  found  on  the  premises;  and  in  case  no  such  pro- 

9  perty  can  be  found,  it  may  be  returned  as  non-resident  lands. 

1  IX.  And  be  it  further  enacted,  That  the  person  in  possession  of  any  real 

2  estate,  at  the  time  any  tax  is  to  be  collected,  shall  be  liable  to  pay  the  taxes 

3  imposed  thereon  ;  and  in  case  any  other  person  by  agreement  or  otherwise 

4  ought  to  pay  such  tax,  or  any  part  or  proportion  thereof,  the  person  who 
.5  shall  pay  the  same  may  recover  the  amount  thereof  from  the  person  who 
6  ought  to  have  paid  it. 

Assessors — their  duty. 

1  X.  And  be  it  further  enacted,  That  the  assessors  chosen  in  each  town  or 

2  ward,  as  directed  by  law,  may,  by  mutual  agreement,  divide  their  towns  or 

3  wards  into  such  number  of  divisions  or  assessment  districts,  as  they  may 

4  deem  convenient,  not  exceeding  the  number  of  assessors  in  each  town  or 

5  ward  ;  and  shall,  in  every  year,  between  the  first  days  of  May  and  June, 

6  proceed  to  assess  the  property  in  the  several  districts,  as  herein  before  pre- 

7  scribed,  in  the  following  manner,  viz:  They  shall  call  at  least  once,  at  the 

8  dwelling  house  of  every  inhabitant,  and  receive  a  list,  in  writing,  of  all  the 

9  taxable  property,  real  and  personal,  owned  by,  or  in  the  possession  of  such 
1"  person,  or  which  shall  be  under  the  control,  custody,  or  superintendance  of 

11  such  person,  either  as  agent,  guardian,  executor,  or  administrator,  as  the 

12  same  was  occupied  or  poisossed  on  the  first  day  of  May,  except  such  stneks 

13  as  are  hereinafter  provided  for ;  which  list  it  shall  be  the  duty  of  each  per- 


(       3  ) 


14  son  to  make  and  deliver  to  the  assessor,  on  his  request;  and  in  case  of  fail- 

15  ure,  to  deliver  such  list,  the  assessor  shall,  from  the  best  evidence  in  his  pow- 

16  er,  make  a  list  of  the  taxable  property  of  such  person ;  which  lists  shall 

17  contain  the  quantity  of  land  occupied,  and  the  quality,  distinguishing  it  as 

18  first,  second,  third,  or  fourth  rate ;  and  the  said  assessors,  in  their  assess- 

19  ment  roll,  shall  set  down  the  names  of  the  persons  who  are  taxed  as  resi- 

20  dents,  or  occupants  ;  or  the  owners  of  lands  in  the  town  or  ward,  and  who 

21  are  to  be  taxed  for  the  lands  they  may  own  or  occupy  in  the  town  or  ward  ; 

22  and  in  a  column  for  the  purpose,  the  quantity  of  land  the  person  so  to  be 

23  taxed  is  charged  with ;  and  in  another  column,  the  quality  of  such  land ; 
2  I  and  in  another  column,  they  shall  set  down  the  value  of  such  land,  build- 

25  ings,  and  improvements,  as  in  their  opinion  the  same  would  be  worth  in 

26  cash ;  and  in  another  column,  the  value  of  the  personal  property  of  each, 

27  from  the  best  information  they  can  obtain,  both  as  to  the  amount,  quantity, 

28  and  the  rate  of  valuation,  as  herein  before  prescribed,  deducting  the  amount 

29  of  the  debts  owing  by  such  person,  from  the  amount  of  debts  due  him,  or 

30  money  at  interest,  or  vested  in  stocks  ;  and  in  case  any  person  not  satisfied 

31  with  such  valuation,  shall  make  oath  before  such  assessors,  or  either  of 

32  them,  who  are  hereby  authorised  to  administer  such  oath,  that  the  value  of 

33  his  or  her  personal  eslate,  does  not  exceed,  after  deducting  his  or  her 

34  debts,  a  certain  sum  to  be  specified  in  said  oath,  or  that  his  or  her  real  es- 

35  tate  is  not  worth  more  than  a  certain  sum  to  be  specified  as  above  ;  then, 

36  and  in  every  such  case,  the  assessor  or  assessors,  shall  value  such  real  and 

37  personal  estate,  at  the  sums  so  specified  and  no  more;  and  the  assessors 

38  shall  ascertain  what  lands  are  situate  in  their  town  or  ward,  not  owned  or 

39  occupied  by  persons  residing  in  such  town  or  ward  :  and  shall,  in  their  as- 

40  sessment  rolls,  separate  from  the  assessments  made  of  the  estates  of  resi- 

41  dents,  specifically  designate  all  such  lands  in  the  following  manner :  If  the 

42  estate  be  a  township,  patent,  or  tract  of  land,  or  only  a  part  thereof,  the  as- 

43  sessors  shall  designate  the  township,  patent,  or  tract,  by  its  name ;  or 

44  if  the  same  is  not  known,  or  if  it  is  not  distinguished  by  any  particular 

45  name,  they  shall  state  by  what  other  lands  it  is  bounded ;  and  without 

46  regarding  who  may  be  the  owner  thereof,  shall,  if  the  township,  patent. 

47  or  tract,  be  subdivided  into  lots,  and  they  can  obtain  a  map,  or  any  correct 

48  information  of  such  subdivisions,  put  down,  in  their  assessment  rolls,  all  the 

49  lots,  pieces,  or  parcels  of  land,  in  such  township,  patent,  or  tract  not  occu- 

50  pied  nor  owned  by  pers  ^ns  residing  in  the  town  where  such  township,  patent, 

51  or  tract  is  situate,  in  numerical  order,  beginning  at  the  lowest  number  and 

52  proceeding  regularly  to  the  highest,  without  respect  to  any  owner;  and  in 

53  a  separate  column,  and  opposite  to  the  number,  they  shall  set  down  the 

54  quantity  of  land  to  be  taxed  in  each  lot ;  and  in  a  third  column,  and  oppo- 

55  site  to  the  quantity,  they  shall  set  down  the  valuation  thereof,  so  that  each 

56  lot,  piece,  or  parcel  of  land,  may  be  described,  valued,  and  taxed  separate- 

57  ly.    If  the  land  to  be  taxed,  be  a  full  lot,  the  number  will  be  a  sufficient  de- 

58  signation  ;  if  it  is  a  part  of  a  lot,  the  part  must  be  designated  by  bounda- 

59  ries,  or  in  some  other  way  by  which  it  may  be  known.    If  the  land  to  be 

60  taxed,  be  a  township,  patent,  or  tract  of  the  subdivision  of  which  the  as- 

61  sessors  cannot  obtain  any  correct  information,  they  shall  enter  in  their  rolls, 

62  the  name  or  boundaries  thereof,  as  before  stated,  certifying  that  they  can- 

63  not  obtain  any  correct  information  of  any  subdivision  thereof;  and  shall 

64  also  set  down  in  the  proper  columns,  the  quantity  and  valuation,  as  before 

65  directed;  if  the  whole  patent  or  tract  is  to  be  taxed,  such  a  description  as 

66  specified  above,  will  be  sufficient ;  but  if  a  part  only  is  liable,  that  part,  or 

67  the  part  excepted,  must  be  particularly  described  ;  and  the  assessors  shall 
i               68  complete  their  said  assessments,  on  or  before  the  first  day  of  August,  in 

69  every  year,  and  make  out  one  fair  copy  thereof,  to  be  left  with  their  board  ; 

70  and  thereupon  cause  notices  to  be  put  up,  at  three  or  more  put  !c  places 
f               71  in  their  town  or  ward  ;  setting  forth  that  they  have  completed  their  assess- 

72  ments,  and  that  a  copy  thereof  i-  left  with  one  of  their  number,  (n  i  ning 

73  him,)  where  the  same  may  be  seen  and  examined,  by  any  of  the  inhabi. 


I    *  ) 


74  tahts,  during  twenty  days  ;  and  that  they  will  meet,  on  a  certain  day,  at  the 

75  expiration  of  the  said  twenty  days,  at  a  place  in  said  notice  to  be  specified, 

76  to  review  their  assessments,  on  the  application  of  any  person  conceiving 

77  himself  aggrieved  ;  and  it  shall  be  the  duty  of  the  assessor  with  whom  the 

78  said  assessment  roll  is  left,  as  aforesaid,  during  the  said  twenty  days,  to  sub- 

79  rnit  the  said  roll  to  the  inspection  of  any  person  who  shall  apply  for  that 

80  purpose  ;  and  at  the  said  time  and  place,  the  said  assessors  shall  meet,  and 

81  on  application  of  any  person  conceiving  himself  aggrieved,  shall  review 

82  the  said  assessment,  and  may  alter  the  same,  on  sufficient  cause  being  shewn 

83  to  the  satisfaction  of  the  said  assessors,  or  a  majority  of  them  ;  and  the  as- 

84  sessors,  or  a  major  part  of  them,  shall  then  sign  the  said  assessment  roll, 

85  and  deliver  the  same,  on  or  before  t  he  first  day  of  .September,  in  every  year, 

86  to  the  supervisor  of  their  respective  towns,  (except  in  the  city  of  New- York, 

87  where  it  shall  be  delivered  to  the  clerk  of  the  said  city,)  who  shall  deliver 

88  the  same  to  the  board  of  supervisors,  at  their  next  meeting. 

1  XI.  And  be  it  further  enacted,  That  if  any  assessor  shall  refuse,  or  without 

2  being  prevented  by  sickness,  or  absence  from  the  town  or  ward  of  which 

3  he  was  chosen  an  assessor,  neglect  or  refuse  to  perform  the  duties  re- 
t  quired  of  him  by  this  act,  he  shall  forfeit  and  pay  to  the  people  of  this 

5  state,  the  sum  of  fifty  dollars,  to  be  recovered  by  action  of  debt,  or  by  in- 

6  formation  in  any  court  of  record,  with  costs;  and  in  case  of  such  neglect 

7  or  refusal,  or  of  any  assessor  being  prevented  by  sickness  or  otherwise, 

8  from  performing  the  said  duties,  the  other  assessors  of  the  town  or  ward, 

9  or  either  of  them,  shall  perform  the  same,  and  shall  certify  to  the  super- 

10  visors,  with  their  assessment  roll,  the  name  of  such  delinquent  assessor, 

11  distinguishing  which  of  them,  if  any,  were  prevented  from  performing  the 

12  said  duties,  by  sickness  or  absence,  as  aforesaid. 

1  XII.  Aiiid  be  it  further  enacted,  That  when  a  tract  of  land  is  subdivided 
"2  and  the  subdivisions  thereof  not  known  to  the  assessors,  and  that  they  can- 
3  not,  upon  diligent  inquiry,  be  able  to  ascertain  and  designate  the  subdivi- 
1  sions,  it  shall  be  lawful  for  them  to  assess  the  whole  tract,  stating,  however, 

5  in  their  roll,  that  they  have  not,  upon  diligent  inquiry,  been  able  to  ascer- 

6  tain  how  such  tract  was  subdivided  ;  and  in  case  any  part  or  parts  of  such 

7  tract,  or  of  a  tract  that  is  not  subdivided,  shall  be  settled  and  improved,  and 

8  in  the  actual  occupation  of  a  resident  of  the  town,  and  the  assessors  cannot 

9  otherwise  ascertain  and  designate  the  part  or  parts  so  occupied  and  im- 

10  proved,  in  order  to  have  the  same  accepted  out  of  the  assessment  of  the 

1 1  whole  tract,  they  shall  notify  the  supervisor  of  the  town  thereof,  who  shall 

12  cause  a  survey  and  two  maps  to  be  made,  to  ascertain  and  shew  the  situa- 

13  tion  of  such  part  or  parts  in  the  tract,  and  the  quantity  therein,  one  of  which 

14  maps  the  said  supervisor  shall  deliver  to  the  county  treasurer,  to  be  by  him 

15  transmitted  to  the  comptroller,  and  the  other  to  the  assessors  ;  and  the  said 

16  assessors  shall  then  complete  the  assessment  of  such  tract,  and  deposit  said 

17  map  in  the  town  clerk's  office,  for  the  information  and  guidance  of  future 

18  assessors  ;  and  it  shall  be  lawful  for  the  board  of  supervisors  to  add  the  ex- 

19  penseof  making  said  survey  and  maps  to  the  tax  on  such  tract,  designating 

20  it  from  the  ordinary  tax;  and  that  the  said  expense  shall  in  the  first  instance 

21  be  paid  to  the  said  supervisors  as  county  charges  are  paid  :  And  further,  that 

22  where  it  shall  be  deemed  necessary  by  the  assessors  of  any  town,  to  have  an 

23  actual  survey  made  to  ascertain  the  quantity  of  any  lot  or  tract,  situate  in 

24  their  town,  which  the  town  line  divides,  and  shall  give  notice  to  the  super- 

25  visor  of  such  town,  such  supervisor  shall,  at  the  expense  of  the  town,  cause 

26  the  necessary  surveys  to  be  made. 

1  XIII.  And  be  it  further  enacted,  That  it  shall  and  may  be  lawful  for  the  as- 

2  sessors  to  assess  any  lot  or  tract  of  land  which  may  have  been  sold  by  the 

3  state,  although  the  same  may  not  have  been  granted  or  conveyed,  and  that 

4  all  assessments  and  taxes  heretofore  imposed  on  any  land  so  situated,  be 


5  ) 


5  and  the  same  are  hereby  declared  legal,  any  law  to  the  contrary  notwith- 
t>  standing. 

Incorporated  companies. 

1  XIV.  And  be  it  further  enacted,  That  all  incorporated  companies,  receiv- 

2  ing  a  regular  income  from  the  employment  of  capital,  sliall  be  considered 

3  persons  within  the  meaning  of  this  act,  and  assessments  sliall  be  made  and 
1  taxes  imposed,  levied  and  collected  in  the  same  manner  as  upon  individu- 

5  als  ;  that-the  cashiers  of  banks,  except  such  as  have  paid  a  bonus  to  the 

6  state,  for  their  incorporation ;  secretaries  of  insurance  companies,  and  se- 

7  cretaries  or  treasurers  of  all  manufacturing  companies,  shall  make  and  de- 

8  liver  to  the  said  assessors,  or  one  of  them,  in  the  town  or  ward  where  the 

9  office  or  place  for  transacting  the  business  of  the  said  company  is  located, 

10  such  list  as  is  before  mentioned,  containing  the  real  estate  occupied  by  such 

1 1  company,  if  any,  and  the  amount  of  capital  actually  paid  in,  (excepting 

12  thereout  the  amount  vested  in  real  estate,  the  amount  of  such  stock  held  by 

13  the  state,  or  by  any  literary  or  charitable  institution,)  and  the  secretary  or 

14  treasurer  of  every  company  incorporated  for  making  turnpike  roads  or  toll 

15  bridges,  shall  deliver  a  similar  list  containing  the  amount  of  capital  stock 

16  actually  paid  in,  and  the  assessors  shall  insert  in  their  assessment  roll,  op- 

17  posite  to  the  name  of  such  company,  the  amount  of  such  real  and  person- 

18  al  property. 

1  XV.  And  be  it  further  enacted,  That  it  shall  be  the  duty  of  the  said  cashier, 

2  secretary  or  treasurer,  as  the  case  may  be,  to  pay  the  amount  of  the  tax 

3  imposed  upon  such  company,  and  to  deduct  the  same  from  the  dividends  of 
1  the  stockholders  in  proportion  to  the  stock  held  by  them  respectively,  ex- 
5  cept  the  stock  held  by  the  state,  or  by  literary  or  charitable  institutions, 
G  from  which  no  deductions  shall  be  made  :  Provided,  however,  that  if  the  said 

7  companies,  or  either  of  them,  shall  elect  to  pay  directly  to  the  treasurer  of 

8  the  county  in  which  such  company  transacts  its  business,  thirty  cents  upon 

9  every  hundred  dollars  of  capital  actually  paid  in,  or  five  per  cent,  upon  all 

10  dividends,  made  by  the  said  company,  they  shall  be  at  liberty  so  to  do ; 

1 1  and  the  affidavit  of  the  cashier,  secretary  or  treasurer,  stating  the  amount 

12  of  such  dividends,  and  the  receipt  of  the  county  treasurer,  acknowledging 

13  the  payment  as  aforesaid,  being  filed  with  the  clerk  of  the  said  board,  on 

14  the  first  day  of  their  annual  meeting,  the  said  supervisors  shall  impose  no 

15  tax  upon  the  amount  of  their  personal  property. 

1  XVI.  And  be  it  further  enacted,  That  the  county  treasurer  shall  keep  a 

2  distinct  account  of  the  monies  received  by  him  for  taxes,  paid  directly  to 

3  him  by  incorporated  companies,  and  the  one  half  thereof  shall  be  applied 

4  towards  the  charges  and  expenses  of  the  said  county,  and  the  other  half 

5  shall  be  paid  with  the  state  tax  into  the  treasury,  as  part  of  the  revenues  of 

6  the  state. 

1  XVII.  And  be  it  further  enacted,  That  the  clerk  of  every  board  of  supervi- 

2  sors  with  whom  any  such  affidavit  and  receipt  shall  be  filed  as  aforesaid, 

3  shall  immediately  transmit  by  mail,  a  copy  thereof  to  the  comptroller  of  this 

4  state. 

1  XVIII.  And  be  it  further  enacted,  That  all  incorporated  companies  acting 

2  upon  a  money  capital,  shall  be  at  liberty  to  reduce  their  capital  at  their 

3  pleasure,  and  in  such  case  to  give  notice  of  such  reduction  to  the  treasurer 

4  of  the  county  in  which  their  office  is  located,  and  also  to  the  comptroller  of 

5  this  state. 

Supervisors — their  duty. 
1      XIX.  And  be  it  further  enacted,  That  the  supervisors,  chosen  according  to 


(    «  ) 


2  law,  in  the  several  counties  of  this  stale,  shall  at  every  of  their  annual  meet- 

3  ings,  certify  to  the  comptroller  of  this  state,  the  names  and  places  of  abode 
1  of  the  respective  town  clerks,  and  the  names,  additions  and  places  of  abode, 

5  of  all  the  assessors,  in  their  respective  counties,  who  shall  have  refused  or 

6  neglected,  without  having  been  prevented  by  sickness  or  absence,  as  afore- 

7  said,  to  perform  the  duties  required  of  them  by  this  act. 

1  XX.  And  be  it  further  enacted,  That  the  supervisors  chosen  as  aforesaid. 

2  in  the  several  counties  in  this  state,  except  the  counties  of  Kings  and  Che- 

3  nango,  shall  on  the  first  Tuesday  of  October,  in  each  year,  meet  together 

4  at  the  places  established  by  law  for  their  meeting,  and  shall  examine  the 

5  assessment  rolls  of  the  several  towns  in  their  respective  counties,  with  a  view 

6  to  ascertain  whether  the  valuations  in  one  town  bear  a  just  relation  or  pro- 

7  portion  to  the  valuations  in  all  the  towns  in  the  county;  and  may  in  their 

8  discretion  add  to,  or  deduct  from  the  valuations  in  any  town  or  ward,  such 

9  a  per  centum  as  may,  in  their  opinion  be  necessnry  to  produce  a  just  rela- 

10  tion  between  all  the  valuations  of  real  estates  in  the  county;  and  it  shall 

1 1  be  the  duty  of  the  board  of  supervisors,  to  make  such  alterations  as  may 

12  be  necessary  in  the  description  of  the  unseated  or  non-resident  lands,  as  to 

13  render  such  descriptions  conformable  to  the  provisions  of  this  act;  and  if 

14  they  cannot  make  such  alterations,they  shall  expunge  such  assessments  from 

1 5  the  assessment  rolls ;  and  they  shall  at  their  first  meeting  in  October,  in  every 

16  year,  or  before  the  first  day  of  November,  thereafter,estimate  and  set  down  in 

17  the  column  left  for  that  purpose,  opposite  to  the  several  sums,  set  down  as  the 

18  valuations  of  real  and  personal  estates  in  the  assessment  rolls,  the  respec- 

19  tive  sums  in  dollars  and  cents,  rejecting  the  fractions  of  a  cent,  in  all  cases 

20  where  they  occur,  to  be  paid  as  a  tax  thereon ;  and  shall  also  add  up  and 

21  set  down  the  aggregate  value  of  the  real  and  personal  estates,  in  the  several 

22  towns  or  wards,  and  shall  direct  their  clerk  to  make  out  and  transmit  to  the 

23  comptroller  of  this  state,  a  certificate  of  the  said  aggregate  valuations  ;  and 

24  shall  then  cause  the  said  corrected  roll  of  each  town  or  ward,  or  a  copy 

25  thereof,  to  be  delivered  to  each  of  the  supervisors  of  the  several  towns  or 

26  wards,  who  shall  deliver  the  same  to  the  clerks  of  the  city  or  town,  as  afore- 

27  said,  to  be  there  deposited  for  the  use  of  such  city  or  town  ;  and  shall  also 

28  cause  the  assessment  roll  of  each  town  or  ward,  when  corrected  as  above 

29  stated,  or  a  fair  copy  thereof,  to  be  delivered,  on  or  before  the  first  day  of 

30  November,  in  every  year,  to  the  collectors  respectively,  of  such  town  or 

31  ward,  with  warrants  annexed  to  the  same,  under  their  hands  and  seals, 

32  or  the  hands  and  seals  of  a  majority  of  them,  directed  to,  and  requiring  them 

33  respectively,  to  collect  from  the  several  persons  named  therein,  the  several 

34  sums  mentioned  In  the  last  column  thereof,  or  in  the  last  column  of  each 

35  page  thereof,  if  any  shall  consist  of  more  than  one  page,  opposite  their  re- 

36  spective  names ;  and  authorising  them,  in  case  any  shall  refuse  or  neglect 

37  to  pay  such  sum  or  sums,  to  levy  the  same  by  distress  and  sale  of  his  or  her 

38  goods  and  chattels,  together  with  the  costs  and  charges  of  such  distress  and 

39  sale,  and  directing  them  to  pay  such  part  of  the  money  so  collected,  as  shall 

40  have  been  directed  to  be  raised,  for  the  support  of  the  poor,  to  the  over- 

4 1  seers  of  the  poor  of  their  towns  or  wards  respectively ;  and  such  part  of  the 

42  money  as  shall  have  been  directed  to  be  raised,  to  defray  any  other  ex- 

43  penses  of  the  town,  to  the  supervisor  of  such  town;  and  the  residue  of  the 

44  money  by  them  collected,  to  the  treasurer  of  the  county,  on  or  before  the 

45  first  day  of  February,  then  next  ensuing,  retaining  in  their  hands  respective- 

46  ly,  out  of  the  same,  for  their  services,  such  sums  as  they  may  be  allowed 

47  by  law,  for  every  dollar  they  shall  collect  or  levy ;  and  as  soon  as  they  shall 

48  have  sent  or  delivered  the  rolls  with  such  warrants  as  aforesaid,  to  the  col- 
19  lectors,  they  shall  transmit  an  account  thereof  to  the  treasurer  of  the  coun- 

50  ty,  containing  the  names  of  the  several  collectors,  the  amount  of  money 

51  they  are  severally  to  collect,  and  distinguish  the  sums  that  are  to  be  col- 

52  lected  for  the  poor,  for  the  other  town  expenses,  and  for  the  contingent 


(    7  ) 


.Y3  charges  of  the  county,  and  the  time  when  they  are  directed  to  account  for> 
5  1  or  pay  the  same  to  the  county  treasurer. 

1  XXI.  And  be  it  further  enacted,  That  the  mayor,  recorder  and  aldermen  of 

2  the  city  of  New-York,  shall  in  the  city  and  county  of  New-York,  perform  all 

3  the  duties  enjoined  by  this  act  on  the  supervisors  of  the  respective  counties 

4  in  this  state. 

1  XXII.  And  be  it  further  enacted,  That  the  supervisors  of  the  respective 

2  towns  of  the  county  of  Kings,  shall  hold  their  first  meeting  on  the  first  Tues- 

3  day  of  August,  in  every  year,  to  transact  the  ordinary  business  of  the  said 

4  county,  and  deliver  their  warrants  and  tax  lists  to  the  several  collectors  for 

5  the  collection  of  taxes  in  said  county,  by  the  first  Tuesday  in  September  in 

6  every  year ;  and  that  the  collectors  of  the  several  towns  in  said  county, 

7  shall  settle  their  accounts  with  the  treasurer  of  the  aforesaid  county,  on  or 

8  before  the  first  Tuesday  of  November,  in  every  year;  and  that  the  town 

9  clerks  of  the  respective  towns  in  said  county  of  Kings,  shall  certify  and  de- 

10  liver  to  the  supervisors  of  their  respective  towns,  the  names  of  all  the  asses- 

1 1  sors  and  collectors  in  the  same,  between  the  first  day  of  May  and  the  first 

12  Tuesday  in  August,  in  every  year,  any  thing  contained  in  this  act  to  the 

13  contrary  notwithstanding. 

1  XXIII.  And  be  it  further  enacted,  That  the  annual  meeting  of  the  board  of 

2  supervisors  of  the  county  of  Chenango,  shall  in  future  be  held  on  the 

3  first  Monday  in  October,  in  every  year,  any  thing  in  this  act,  or  any  law,  to 

4  the  contrary  notwithstanding. 

1  XXIV.  And  be  it  further  enacted,  That  in  case  any  farm,  or  lot,  or  piece,  or 

2  parcel  of  land,  shall  be  assessed  to  a  resident,  and  that  before  the  tax  im- 

3  posed  in  consequence  of  such  assessment,  is  collected,  such  farm,  lot,  piece 

4  or  parcel  of  land,  shall  become  vacant,  by  the  removal  of  the  occupant 

5  thereof,  it  shall  be  lawful  for  the  supervisor  of  the  town  in  which  such  land 

6  is  situate,  to  add  a  description  of  such  farm,  lot,  piece  or  parcel  of  land,  to 

7  the  assessment  roll  of  the  next  year,  and  to  charge  the  sum  with  the  uncol- 

8  lected  tax  of  the  preceding  year ;  and  the  same  proceeding  shall  be  had 

9  thereon,  in  all  respects,  as  if  such  tax  were  laid  in  the  year  in  which  the 
10  description  is  perfected. 

Duty  of  Clerks  of  Boards  of  Supervisors. 

1  XXV.  And  be  it  further  enacted,  That  it  shall  be  the  duty  of  the  clerks  of 

2  the  boards  of  supervisors,  respectively,  after  the  valuations  shall  be  correct- 

3  ed,  as  aforesaid,  to  make  out  and  certify  a  statement  thereof,  shewing  the 

4  aggregate  amount  of  real  and  of  personal  estate,  separately,  in  each  town  or 

5  ward,  in  their  counties  respectively,  and  transmit  the  same  by  mail  to  the 
(i  comptroller  of  this  state. 

Collectors — their  duty. 

1  XXVI  And  be  it  further  enacted,  That  every  collector,  upon  receiving  the 

2  assessment  roll,  and  warrant,  shall  proceed  to  collect  the  taxes  therein  men- 

3  tioned,  by  calling  at  least  once  on  the  person  taxed,  or  the  place  of  his 

4  or  her  usual  residence,  (if  in  the  town  or  ward  where  such  collector  is  cho- 

5  sen,)  and  demand  payment  of  the  taxes  charged  to  him  or  her,  or  on  his  or  her 

6  property  ;  and  in  case  any  person  shall  refuse  or  neglect  to  pay  the  sums, 

7  at  which  his  or  her  estate  shall  be  taxed,  as  aforesaid,  such  collector  is 

8  hereby  authorised  and  required  to  levy  the  same,  by  distress  and  sale  of  the 

9  goods  and  chattels  of  the  person  who  ought  to  pay  the  same,  or  of  any 

10  goods  or  chattels  in  his  or  her  possession,  wheresoever  the  same  may  be 

11  found,  within  the  district  of  such  collector;  and  when  any  such  distress 
J  2  shall  be  made  of  any  goods  or  chattels,in  the  possession  of  the  person  charg- 


(       8  ) 


13  ed  with  such  tax,  no  claim  of  any  other  person,  to  the  same,  by  any  right  or 

14  title  whatsoever,  shall  be  available  ;  but  the  person  claiming  the  property, 

15  may  prosecute  the  person  on  whose  account  such  property  was  sold,  for  the 

16  value  thereof,  in  any  court  having  cognizance  of  debts  to  the  amount  of  the 

17  value  of  the  property  so  sold;  and  in  all  cases  of  distress,  if  the  goods  and 

18  chattels  distrained,  shall  be  sold  for  more  than  the  amount  of  the  tax,  with 

19  the  charges  of  the  distress  and  sale,  the  overplus  shall  be  returned  to  the 

20  person  in  whose  possession,  the  same  goods  or  chattels  were  when  the  dis- 

21  tress  was  made;  and  that  public  notice  shall  be  given,  of  the  time  and 

22  place  of  such  sale,  and  of  the  property  to  be  sold,  at  least  six  days  previous 

23  thereto,  by  advertisements,  to  be  posted  up  in  at  least  three  public  places. 

24  in  the  town  where  such  sale  shall  be  made. 

1  XXVII.  And  be  it  further  enacted,  That  every  collector  shall,  within  one 

2  week  after  the  expiration  of  the  time  mentioned  in  his  warrant,  for  paying 

3  the  amount  of  the  tax  to  the  county  treasurer,  settle  his  account  of  the  same 

4  tax  with  such  county  treasurer,  retaining  in  his  hands  five  per  cent,  on  the 

5  amount  collected  by  him ;  and  in  case  any  of  the  taxes  mentioned  in  the 

6  assessment  roll  annexed  to  his  warrant,  or  any  part  ol  them,  shall  remain 

7  unpaid,  and  he  shall  not  have  been  able  to  levy  the  same,  he  shall  deliver 

8  to  the  county  treasurer,  an  account  of  the  taxes  so  remaining  due ;  and  if 

9  such  collector  shall  make  oath,  before  the  county  treasurer,  or  in  case  of 

10  his  absence  before  any  justice  of  the  peace  of  such  county ;  which  oath  such 

11  treasurer  or  justice  is  authorised  to  administer,  that  the  sums  mentioned 

12  in  such  account  remain  unpaid,  and  that  he  has  not,  upon  diligent  inquiry, 

13  been  able  to  discover  any  goods  or  chattels,  belonging  to,  or  in  possession 

14  of  any  person  or  persons  charged  with,  or  liable  to  pay  the  said  respective 

15  sums  whereon  he  could  levy  the  same,  then,  and  in  every  such  case,  every 

16  such  collector  shall  be  credited  by  the  county  treasurer,  with  the  amount 

17  of  such  account. 

1  XXVIII.  And  be  it  further  enacted,  That  it  shall  be  the  duty  of  the  collect- 

2  ors,  respectively,  to  receive  the  tax  on  a  part  of  any  lot,  piece  or  parcel  of 

3  land  charged  with  taxes  in  their  assessment  roll,  requiring  of  the  person 

4  paying  such  tax,  a  particular  specification  of  such  part ;  and  shall  enter 

5  such  specification  in  their  returns  of  arrears  to  the  county  treasurer,  in  or- 

6  der  that  the  part  on  which  the  taxes  remain  unpaid  may  be  clearly  known  ; 

7  or  if  an  undivided  share  is  paid  by  any  person,  then  it  shall  be  stated  to  the 

8  collector  and  entered  on  his  account  of  arrears  as  aforesaid,  who  is  the 

9  owner  of  the  part  so  paid,  that  it  may  be  excepted  in  case  of  a  sale  for  tax- 
10  es  of  the  remaining  part. 

1  XXIX.  And  be  it  further  enacted,  That  it  shall  be  the  duty  of  every  col- 

2  lector,  hereafter  to  be  chosen,  to  enter  into  bonds  for  the  faithful  perform- 

3  ance  of  his  duty,  according  to  the  provisions  of  the  first  section  of  an  act,  en- 

4  titled  "  an  act  relating  to  the  duties  and  privileges  of  towns,"  passed  19th 

5  March,  1813  ;  and  that  every  such  bond  shall  be,  and  hereby  is  declared  to 

6  be,  a  lien  on  all  the  real  estate  within  the  county  in  which  such  collector  shall 

7  reside,  held  jointly  or  severally  by  either  the  collector  or  his  sureties,  at  the 

8  time  said  bond  shall  be  filed  in  the  clerk's  office  of  the  said  county ;  and 

9  such  bond  shall  continue  to  be  such  lien,  till  the  conditions  thereof  shall 

10  be  fully  satisfied,  together  with  all  costs  and  charges  accrued  in  prosecut- 
1  i  ingsaid  bond  to  judgment  and  execution.    And  it  shall  be  the  duty  of  the 

12  supervisor  who  shall  take  such  bond,  to  file  the  same  in  the  county  clerk's 

13  office,  within  six  days  after  the  same  shall  be  executed;  and  such  county 

14  clerk  shall  enter  of  record,  all  such  bonds,  in  a  book  to  be  provided  for 

15  that  purpose,  in  the  same  manner  in  which  judgments  are  entered  of  re- 

16  cord. 


(    *  ) 


1  XXX.  And  be  it  further  enacted,  That  if  any  collector  appointed,  or  to  b< 

2  appointed,  for  any  town  w  ithin  this  state,  shall  die,  or  remove  out  of  his 

3  town,  before  he  shall  have  entered  upon,  or  completed  the  duties  for  the 

4  year  for  which  he  was,  or  shall  be  appointed,  or  shall,  by  reason  of  sick- 

5  ness.or  any  other  cause,  be  disabled  from  completing  such  duties,  it  shall 

6  be  the  duty  of  the  supervisor  and  two  of  the  justices  of  the  peace  of  any 

7  town  whose  collector  shall  so  die,  remove  out  of  the  town,  or  be  disabled, 

8  from  sickness,  or  other  cause,  to  appoint  a  collector  for  the  remainder  of 

9  the year:  who  shall  thereupon  be  subject  to  the  like  duties  and  penalties, 

10  and  have  the  same  powers,  and  be  entitled  to  the  same  compensation,  as 

11  the  collector  in  w  hose  place  he  w  as  appointed  ;  and  such  collector,  so  ap- 

12  pointed,  shall  enter  into  a  bond  with  like  penally  and  condition  as  other 

13  collectors  are  required  by  law  to  enter  into;  and  so  much  of  the  act  relative 
11  to  the  duties  and  privileges  of  towns,  as  relates  to  the  appointment  of  a 

15  collector  by  three  justices,  be,  and  the  same  is  hereby  repealed  ;  and 

16  the  w  arrant  issued  by  the  board  of  supervisors,  shall  be  considered  as  giv- 

17  ing  the  same  powers  to  the  collector,  so  apppointed,  as  if  such  warrant  had 

18  been  directed  to  himself  ■  and  it  shall  be  lawful  for  the  supervisor  of  the 

19  town,  if  lie  shall  deem  it  necessary  and  proper,  under  his  hand  and  seal,  to 

20  extend  the  time,  not  exceeding  thirty  days,  for  the  collection  of  the  taxes  by 

21  the  collector,  so  as  aforesaid  to  be  appointed  ;  and  such  supervisor  shall, 

22  forthwith  give  notice  of  such  appointment  and  extension  to  the  county  trea- 

23  surer.    Provided,  always.  That  nothing  herein  contained,  shall  be  construed 

24  to  exonerate  or  release  the  former  collector,  or  his  sureties,  from  any  lia- 

25  bility  incurred  by  him  or  them. 

County  Treasurer's  duty. 

1  XXXI.  And  be  it  further  enacted.  That  it  shall  be  lawful  for  every  county 

2  treasurer,  to  retain  in  his  hands,  as  his  fees,  one  cent  upon  every  dollar, 

3  which  shall  be  paid  to  him  by  the  collectors  ;  and  that  the  chamberlain  of 

4  thocity  of  New- York,  shall  be  considered  as  the  treasurer  of  the  city  and 

5  county  of  New -York. 

1  XXXII.  And  be  it  further  enacted,  That  when  any  public  monies  are  in  the 

2  hands  of  the  county  treasurer,  he  shall  pay  to  the  creditors  of  the  county. 

3  such  sums,  and  in  such  manner  as  the  board  of  supervisors  shall  have  di- 

4  rected. 

1  XXXIII.  And  be  it  further  enacted.  That  every  county  treasurer  on  re- 

2  ccivhig  from  the  board  of  supervisors,  an  account  of  the  sums  to  be  collected 

3  by  each  of  the  colletors,  as  specified  in  this  act,  shall  charge  the  collectors 

4  respectively,  with  such  amount  so  certified  to  him  by  the  said  board. 

1  XXXIV.  And  be  it  further  enacted.  That  every  county  treasurer  in  receiv- 

2  ing  the  transcript  and  account  of  unpaid  taxes  from  the  collectors,  as  stated 

3  in  this  act.  shall  compare  the  same  with  the  original  assessment  roll  of  such 

4  taxes,  and  finding  it  to  be  a  true  transcript  thereof,  after  having  credited  the 

5  collector  with  the  amount,  as  by  this  act  directed,  shall  transmit  before 

6  the  first  day  of  April,  then  next  ensuing,  to  the  comptroller  of  this  state,  the 

7  said  account  or  return  of  arrears  of  taxes,  with  the  affidavit  of  the  collector 

8  written  at  the  foot,  or  on  the  back  thereof,  and  certify  that  he,  the  said  coun- 

9  ty  treasurer,  has  compared  the  said  account  with  the  entries  of  the  same 
10  taxes,  in  the  original  assessment  roll,  and  find  the  same  to  be  a  true  trans- 
it cript  of  the  said  roll. 

1  XXXV.  And  be  it  further  enacted,  That  if  any  collector  shall  refuse  or  neg- 

2  lect  to  pay  to  the  county  treasurer,  the  amount  of  the  taxes  mentioned  m 

3  any  such  assessment  roll,  to  be  delivered  to  him  as  specified  in  this  act,  or 

4  to  account  for  the  same  in  the  manner -therein  mentioned,  then  the  county 


(      io  ) 


5  treasurer,  shall,  within  twenty  days  thereafter,  issue  a  warrant  under  his 

6  hand  and  seal,  directed  to  the  sheriff* of  the  county  ;  thereby  commanding 

7  him  to  cause  the  same,  or  if  any  part  thereof  is  paid  or  accounted  for,  in 

8  the  manner  aforesaid,  then  so  much  thereof  as  shall  remain  unpaid  and  not 

9  accounted  for,  to  be  made  and  levied' of  the  goods  and  chattels,  lands  and 

10  tenements  of  such  collector,  and  to  pay  the  money  to  him,  the  said  county 

11  treasurer,  within  forty  days  after  the  date  thereof,  together  with  the  said 

12  warrant,  and  shall  immediately  deliver  the  same  warrant  to  the  sheriff  of 

13  the  county;  and  every  sheriff  to  whom  such  warrant  is  direeted,  shall  im- 

14  mediately  cause  the  same  to  be  executed,  and  shall  make  return  thereof 
13  to  the  county  treasurer,  within  the  time  therein  specified,  and  pay  to  him 

16  the  money  levied  by  virtue  thereof,  deducting  for  his  fees,  five  cents  upon 

17  every  dollar  of  the  sum  levied  and  no  more  ;  and  if  the  whole  sum  is  not 

18  levied  he  shall  endorse  on  the  warrant  the  amount  so  levied,  exclusive  of 

19  his  fees ;  and  that  such  collector  has  not  any  more  lands  or  tenements, 

20  goods  or  chattels  in  his  county,  whereon  he  could  levy  the  residue  of  the 

21  money  therein  mentioned  to  be  made  or  levied  ;  and  in  case  he  cannot  find 

22  any  goods  or  chattels,  lands  or  tenements  of  such  collector,  whereof  he  can 

23  cause  any  part  of  the  sum  mentioned  in  said  warrant  to  be  made  or  levied, 
21  he  shall  make  return  thereof  accordingly  ;  and  if  no  part  of  the  money  men- 
2  5  tioned  in  such  warrant,  or  only  part  of  it  shall  be  lev  ied,  the  county  treasu- 

26  rer  shall  upon  the  return  of  the  warrant  to  him.  give  notice  to  the  supervi- 

27  sor  of  the  town  in  which  such  collector  shall  have  been  elected, of  the  amount 

28  due  from  such  collector ;  and  the  said  supervisor  shall  then  cause  the  bond 

29  of  such  collector  to  be  put  in  suit,  and  shall  be  entitled  to  recover  thereon 

30  the  amount  due  from  such  collector,  with  costs  of  suit ;  which  sum  when  re- 

31  covered,  shall,  by  such  supervisor,  be  applied  in  the  same  manner  and  to 

32  the  same  purposes,  to  which  such  collector  ought  to  have  applied  the  same. 

1  XXXVI.  And  be  it  further  enacted,  That  if  any  sheriff  shall  neglect  to  return 

2  any  such  warrant,  or  to  pay  the  money  levied  thereon,  within  the  time  li- 

3  mited  for  the  return  thereof!,  as  aforesaid,  or  shall  make  any  other  return 

4  than  such  as  is  above  mentioned,  he  shall  be  liable  to  pay  to  the  people  of  this 
/>  state,  to  be  recovered  with  costs  of  suit,  in  an  action  for  so  much  money  re- 

6  ceived  to  their  use,  the  whole  sum  directed  to  be  levied  by  such  warrant; 

7  and  the  county  treasurer  shall  in  every  such  case,  certify  to  the  comptroller 

8  that  he  has  issued  such  warrant,  mentioning  against  whom,  and  for  what 

9  sum,  and  that  the  sheriff  has  neglected  to  return  the  same,  or  to  pay  the  mo- 

10  ney  levied  thereon  ;  and  the  comptroller  shall  give  notice  thereof  to  the  at- 

11  torney  general,  in  order  that  such  sheriff  may  be  prosecuted  for  the  amount 

12  due  on  such  warrant ;  which  upon  recovery,  shall  be  paid  to  the  treasurer  of 

13  this  state,  and  by  him  on  the  comptroller's  warrant  to  the  county  treasurer. 

1  XXXVII.  And  be  it  further  enacted,  That  it  shall  be  lawful  for  any  person 

2  whose  lands  shall  be  assessed,  to  pay  the  tax  to  the  treasurer  of  the  county, 

3  in  which  such  lands  are  situate,  who  shall  make  return  of  such  payment  to 

4  the  comptroller  of  this  state  ;  and  the  receipt  of  such  county  treasurer  shall 

5  discharge  the  lands  so  assessed,  from  the  tax  :  Provided,  that  such  payment 

6  be  made  to  the  county  treasurer  before  his  annual  return  of  the  arrears  of 

7  taxes,  to  the  said  comptroller. 

1  XXXVUI  And  be  it  further  enacted,  That  the  several  county  treasurers 

2  within  this  state,  shall  on  or  before  the  first  day  of  March  in  each  and  every 

3  year,  pay  to  the  treasurer  of  this  state,  the  amount  of  state  tax  raised  and 

4  paid  over  to  them  respectively,  retaining  in  their  hands  for  their  fees,  one 
cent  upon  every  dollar  so  paid  over  to  them  aforesaid  ;  or  they  may  pay 

0  the  same  to  thn  Manhattan  company,  the  New-York  state  bank,  or  to  the 

7  Mechanic's  and  Farmer's  bank,  to  the  credit  of  the  treasurer  of  this  state  ; 

8  and  in  case  of  such  payment  to  .either  of  said  banks,  the  county  treasurer 

9  making  it,  shall,  forthwith  transmit  the  receipt  of  the  said  bank  to  the  comp- 


(    "  ) 


10  troller  of  this  state,  to  be  filed  in  his  office  ;  and  the  comptroller  shall  there- 

1 1  upon  certify  such  payment  to  the  treasurer,  and  charge  him  with  the  amount 

12  thereof. 

1  XXXIX.  And  be  it  further  enacted,  That  whenever  any  greater  amount  of 

2  taxes  shall  be  assessed  in  any  town,  than  the  amount  of  the  state  tax,  and 

3  the  county  and  town  charges  for  such  town,  the  surplus  shall  be  paid  to  the 

4  county  treasurer,  who  shall  place  the  same  to  the  credit  of  such  town  ;  and 

5  such  surplus  shall  go  to  the  reduction  of  the  tax  of  the  succeeding  year. 

Comptroller. 

1  XL.  And  be  it  further  enacted,  That  it  shall  be  the  duly  of  the  comptroller, 

2  whenever  it  shall  be  certified  to  him  by  the  board  of  supervisors,  as  speci- 

3  fied  in  this  act,  that  any  assessor  has  neglected  of  refused  to  perform  the 

4  duties  of  such  office,  without  being  prevented  as  before  stated,  to  give  no- 

5  tice  thereof  to  the  attorney  general,  in  order  that  such  delinquent  assessor 

6  may  be  prosecuted  for  the  penalties  by  him  incurred,  in  pursuance  of  this 

7  act. 

1  XLI.  And  be  it  further  enacted,  That  it  shall  be  the  duty  of  the  comptrol- 

2  ler,  whenever  any  accounts  of  unpaid  taxes  are  transmitted  to  him  by  the 

3  county  treasurers,  as  specified  in  this  act,  to  examine  the  same,  and  reject 

4  all  such  charges  as  appear  to  be  improper,  that  the  same  may  be  sent  back 

5  to  the  said  county  treasurers,  as  hereinafter  specified  ;  and  shall,  after  as- 

6  certaining  such  amount  of  the  charges  in  said  account  of  unpaid  taxes,  as  ap- 

7  pears  proper  to  be  retained,  give  credit  to  the  treasurer  of  the  county  from 

8  which  such  account  was  received,  in  a  book  to  be  kept  by  him  for  that  pur- 

9  pose,  as  hereinafter  specified. 

1  XLII.  And  be  it  further  enacted,  That  the  comptroller  shall  from  the  an- 

2  nual  returns  which  may  be  made  to  him  of  the  valuations  of  real  and  per- 

3  sonal  estates  within  the  several  counties  in  this  state,  ascertain  and  charge 

4  the  county  treasurers  respectively  with  the  amount  of  the  said  tax  to  be 

5  raised  in  the  counties  respectively,  crediting  them  with  such  sum  or  sums 

0  as  they  may  pay  on  account  of  the  same,  and  with  the  fees  of  the  county 

7  treasurers  and  collectors,  and  shall  also  credit  them  with  the  amount  of  all 

8  arrears  of  taxes  on  the  lands  of  non-residents,  which  they  may  respectively 

9  return  to  his  office  according  to  law,  and  which  shall  have  been  admitted  by 

10  him ;  and  in  case  the  returns  of  unpaid  taxes  on  lands  of  non-residents  so 

11  admitted,  from  any  county  shall  exceed  the  amount  of  the  state  tax  in  such 

12  county,  it  shall  be  his  duty  to  pay  the  surplus  to  the  treasurer  of  such 

13  county. 

1  XLllI.  And  be  it  further  enacted,  That  the  comptroller  shall,  on  the  first 

2  day  of  May,  in  every  year,  state  the  accounts  of  the  said  county  treasurers, 

3  and  in  every  case  in  which  any  part  of  the  said  tax  shall  from  the  said  accounts 

4  appear  to  remain  unpaid,  he  shall  transmit  acopy  of  the  account  of  evervcoun- 

5  ty  treasurer  against  whom  a  balance  shall  be  found,  to  such  county  treasurer 

6  by  mail, requiring  him  to  pay  such  balance  within  thirty  days;  and  if  any  such 

7  county  treasurer  shall  neglect  or  refuse  within  the  said  thirty  days,  to  pay 

8  the  balance  so  as  aforesaid  found  against  him,  the  comptroller  shall  forth- 

9  with,  unless  it  shall  be  made  satisfactorily  to  appear  to  him  that  such  county 

10  treasurer  hath  not  received  such  balance,  and  that  he  hath  taken  all  the 

11  necessary  steps  required  of  him  by  lawr,  in  relation  to  such  balance,  deliv- 

12  er  a  copy  of  said  account  to  the  attorney  general,  to  be  prosecuted  and 

13  collected  with  interest  from  such  county  treasurer;  and  it  shall  be  sufficient 

14  in  the  declaration  in  any  such  suit,  to  set  forth  that  the  defendant  on  the 

15  day  such  account  was  stated  as  aforesaid,  and  at  a  certain  place,  was  in- 

16  debted  to  the  people  of  the  state  of  New-York,  in  the  sum  therein  stated,  as 


(     la  ) 


17  the  balance  for  so  much  money  before  that  time  received  by  him  to  their 

18  use,  and  that  he  in  consideration  thereof,  promised  to  pay  the  same  ;  and  to 

19  give  the  special  matter  in  evidence;  and  the  said  comptroller  may  also  at 

20  his  discretion,  direct  the  supervisors  of  the  county  to  which  such  county 

21  treasurer  shall  belong,  to  commence  and  prosecute  one  or  more  suits  against 

22  such  county  treasurer  and  his  sureties  or  either  of  them,  or  their  ropresenta- 

23  tives,  on  the  bond  given  by  them  to  the  said  supervisors,  for  the  faithful  exe- 

24  cution  of  the  office  of  such  county  treasurer  ;  and  if  any  sum  shall  be  recov- 

25  ered  in  any  such  suit,  the  defendant  shall  be  liable  to  pay  the  costs  of  such 

26  suit:  Provided,  always,  that  if  the  defendant  shall  at  anytime  before  judg- 

27  ment  is  obtained  in  any  such  suit,  pay  the  said  balance  and  interest  into  the 

28  treasury  of  this  state,  or  account  for  the  same  to  the  comptroller,  and  pay 

29  the  costs  of  suit,  it  shall  be  lawful  for  the  comptroller  thereupon,  to  direct 

30  such  suit  to  be  discontinued. 

1  XLIV.  Jlnd  he  it  further  enacted,  That  the  comptroller  shall,  on  or  before 

2  the  third  Tuesday  in  July,  in  each  year  hereafter,  transmit  by  mail,  to  the 

3  treasurer  of  each  county  in  this  state,  a  transcript  of  the  taxes  of  the 

4  preceding  year,  in  each  town  in  such  county,  which  shall  have  been  re- 

5  jected  by  the  comptroller,  for  any  cause  whatsoever  ;  and  in  such  trans- 

6  cripts,  the  comptroller  shall  state  the  cause  for  which  such  taxes  were  re- 

7  jected ;  and  it  shall  be  lawful  for  the  comptroller,  and  he  is  hereby  autho- 

8  rised,  whenever,  and  as  often  as  he  shall  discover  any  taxes,  charged  in  the 

9  books  in  his  office,  on  lands  so  imperfectly  described,  that  the  same  cannot, 

10  in  his  opinion,  be  located  with  certainty,  to  cause  the  returns  of  such  taxes 

11  to  be  transcribed,  and  to  calculate  and  add  to  such  taxes,  an  interert,  at 

12  and  after  the  rate  of  seven  per  centum  per  annum,  from  the  first  day  of 
J  3  March,  in  the  year  following  the  year  in  w  hich  such  taxes  may  have  been 

14  laid,  to  the  first  day  of  February,  next  following  the  time  when  he  shall  dis- 

15  cover  any  such  imperfect  description  ;  and  to  transmit  the  same  by  mail,  to 

16  the  treasurers  of  the  counties,  respectively,  in  which  the  lands  charged  are 

17  situated  ;  and  the  county  treasurer  to  whom  such  transcripts,  as  aforesaid, 

18  shall  be  transmitted,  shall  deliver  the  same  to  the  board  of  supervisors 

19  of  such  county,  at  their  meeting  next  after  he  shall  receive  such  trans- 

20  cripts.    In  cases  where  the  tax  has  been  rejected  by  the  comptroller  on 

21  account  of  any  inacuracy  in  the  description  of  the  real  estate  on  which 

22  such  tax  was  laid  ;  or  the  comptroller  shall  be  of  opinion  that  the  real  estate 

23  is  so  imperfectly  described  that  it  cannot  be  located  with  certainty,  the  su- 

24  pervisor  of  the  town  in  which  such  real  estate  is  situate,  shall,  if  in  his  pow- 

25  er,  add  to  the  assessment  roll  of  such  town,  an  accurate  description  of  such 

26  real  estate  ;  and  the  board  of  supervisors  shall  charge  such  real  estate  with 

27  the  taxes  and  interest  so  in  arrear,  stating  each  year's  tax  separately,  and 

28  shall  direct  the  collection  thereof ;  and  such  taxes  and  interest  shall,  for 

29  all  the  purposes  of  this  act,  be  considered  as  the  taxes  of  the  year  in  which 

30  the  descriptions  are  perfected,  as  aforesaid;  and  in  case  an  accurate  de- 

31  scription  of  such  real  estate,  cannot  be  made  as  aforesaid,  the  board  of 

32  supervisors  shall  cause  the  amount  of  such  arrears  of  taxes  and  interest  to 

33  be  levied  and  collected,  with  the  tax  of  the  year  in  which  returns  shall  be 

34  made  to  them,  on  the  valuation  of  estates,  real  and  personal,  in  the  towns  in 

35  which  the  taxes  were  assessed  :  and  in  case  any  town  in  which  such  taxes 

36  shall  have  been  assessed,  shall  have  been  divided  since  such  assessment, 

37  then  the  said  taxes  and  interest  shall  be  apportioned  by  the  board  of  super- 

38  visors,  among  the  towns  included  within  the  limits  of  such  original  town,  in 

39  such  equitable  manner  as  they  may  deem  proper  ;  and  if  any  taxes  charged 

40  on  real  estate,  shall  remain  unpaid  until  the  first  of  August,  following  the 

41  year  in  which  such  taxes  shall  have  been  laid,  such  taxes  shall,  thereafter, 

42  be  subject  to  a  yearly  interest,  at  the  rate  of  fourteen  per  centum  per  an- 

43  num,  until  the  same  shall  be  paid  to  the  treasurer  of  this  state,  or  until  the 

44  lands  on  which  the  same  are  a  lien,  be  sold,  as  hereinafter  mentioned. 


(       13  ) 


1  XLV.  And  be  it  further  enacted,  That  whenever  any  tax,  and  the  interest  ac- 

2  cruing  thereon,  as  aforesaid,  shall  remain  unpaid  for  two  years,  from  the 

3  first  day  of  May,  following  the  year  in   which  such  tax  was  laid,  the 

4  comptroller  shall  cause  so  much  of  the  land  charged  with  such  tax  and  in- 

5  terest,  to  be  sold  at  public  auction,  at  the  capitol,  in  the  city  of  Albany,  to 
C  the  highest  bidder,  as  shall  be  necessary  to  pay  the  said  taxes  and  interest, 

7  together  with  all  charges  thereon  ;  first  giving  at  least  four  month's  notice 

8  of  sale,  in  the  manner  hereinafter  directed. 

1  XLVI.  And  be  it  further  enacted,  That  when  any  lands  now  charged,  or 

2  hereafter  to  be  charged,  at  the  comptroller's  office,  with  any  tax,  shall  be 

3  liable  to  be  sold  by  virtue  of  this  act,  it  shall  be  the  duty  of  the  comptroller 

4  to  make  out  a  list  or  statement  of  such  la#<Js,  and  cause  so  many  copies 

5  thereof  to  be  printed,  as  shall  be  sufficient  to  furnish  each  county  treasurer 

6  with  at  least  five  copies,  and  each  town  clerk  in  this  state,  with  two  copies, 

7  and  thereupon  transmit  by  mail,  to  each  county  treasurer,  respectively,  such 

8  number  of  the  said  copies,  as  shall  be  equal  to  five  copies  for  such  county 

9  treasurer,  and  two  copies  for  each  town  clerk,  in  said  county  ;  and  it  shall 

10  be  the  duty  of  the  said  county  treasurers  respectively,  to  preserve  and 

1 1  keep  in  their  offices,  five  of  the  said  copies,  and  permit  all  persons  at  all  rea- 

12  sonable  hours,  to  examine  the  same  ;  and  within  one  week  after  receiving 

13  such  printed  lists  or  statements,  the  county  treasurer  shall  deliver,  or  cause 

14  them  to  be  delivered  to  the  clerks  of  the  respective  towns:  and  the  ex- 

15  penses  which  may  be  incurred  by  the  county  treasurers,  in  the  transmission 

16  of  such  lists,  shall  be  audited  and  paid  as  contingent  expenses  of  said  coun- 

17  ty  :  and  the  comptroller  shall,  after  having  transmitted  to  the  several  coun- 

18  ty  treasurers,  as  aforesaid,  the  said  copies,  cause  to  be  published,  once  in 

19  each  week,  for  seventeen  weeks  successively,  in  at  least  two  of  the  public 

20  newspapers  published  in  each  of  the  eight  senate  districts  in  this  state, 

21  a  general  notice,  that  a  list  of  all  the  lands  liable  to  be  sold  for  arrears  of 

22  taxes,  has  been  forwarded  to  each  of  the  county  treasurers,  and  town  clerks, 

23  in  this  state ;  and  that  so  much  of  the  said  lands,  will,  on  a  day  to  be  men- 
21  tioned  in  such  notice,  and  on  the  succeeding  days,  be  sold  at  public  auc- 

25  tion,  at  the  capitol,  in  the  city  of  Albany,  as  will  be  necessary  to  pay  all  the 

26  taxes,  interests,  and  charges  due,  assessed,  or  to  be  charged  thereon,  at 

27  the  time  of  such  sale  :  and  each  printer  to  whom  such  notice  shall  be  trans- 

28  mitted  for  publication,  shall,  within  twenty  days  after  the  last  publication 

29  of  the  said  notice,  make  and  subscribe  an  oath  or  affirmation,  or  cause  or 

30  procure  some  other  person,  to  whom  the  fact  of  publication  shall  be  known, 

31  to  make  and  subscribe  an  oath  or  affirmation,  before  any  person  autho- 

32  rised  to  administer  oaths  in  this  state,  that  the  said  notice  has  been  pub- 

33  lished  for  seventeen  weeks  successively,  and  to  transmit  the  said  oath  or 

34  affirmation  to  the  comptroller,  who  shall  file  the  same  in  his  office,  and  on  the 

35  day  mentioned  in  the  said  notices,  the  comptroller  shall  commence  the  sale 

36  of  the  said  lands,  and  continue  the  same  from  day  to  day,  until  so  much  there- 

37  of  shall  be  sold  as  to  pay  taxes,  interests,  and  charges  due,  asssessed,  or 

38  charged  thereon,  as  aforesaid;  and  the  comptroller  shall  give  to  the  purchas- 

39  er  or  purchasers  of  any  such  lands,  a  certificate  in  writing,  describing  the 

40  lands  purchased,  and  the  sum  paid  therefor,  and  the  time  when  the  purchaser 

41  will  be  entitled  to  a  deed  for  the  said  lands  :  and  if  no  person  shall,  within 

42  two  years  of  the  last  day  of  the  sales  as  aforesaid,  pay  to  the  treasurer, 

43  for  the  use  of  the  purchaser,  his  heirs,  or  assigns,  the  sum  mentioned  in  such 
-14  certificate,  together  with  the  interest  thereof,  at  the  rate  of  twenty  per 

45  centum  per  annum,  from  the  date  of  the  said  certificate,  the  comptroller 

46  shall,  at  the  expiration  of  the  said  two  years,  execute  to  the  purchaser,  his 

47  heirs  or  assigns,  in  the  name  of  the  people  of  this  state,  a  conveyance  of 

48  the  lands  so  sold  ;  which  conveyance  shall  vest,  in  the  person  or  persons 

49  to  whom  it  shall  be  given,  an  absolute  estate  in  fee  simple,  subject  to  all 

50  the  claims  which  the  people  of  this  state  shall  have  thereon  ;  and  the  said 

51  conveyance,  shall  be  conclusive  evidence  that  the  sale  was  regular,  ac- 

52  cording  to  the  provisions  of  this  act ;  and  every  such  conveyance  to 

4 


(       14  ) 


53  be  executed  by  the  comptroller,  under  his  hand  and  seal,  and  the  exe 

54  cution  thereof,  witnessed  by  the  deputy  comptroller,  may  be  given  in 

55  evidence,  and  recorded,  in  the  same  manner,  and  with  the  like  eflect,  as  a 

56  deed  regularly  acknowledged  by  the  grantor,  before  a  justice  of  the  su- 

57  preme  court,  may  be  given  in  evidence  and  recorded;  and  the  comptroller 

58  shall,  at  least  six  months  before  the  expiration  of  two  years  after  any  such 

59  sale,  cause  an  advertisement  to  be  published,  at  least  once  in  each  week, 

60  for  six  weeks  successively,  in  all  the  public  newspapers  printed  in  this 

61  state,  in  such  form  as  he  shall  deem  well  calculated  to  give  notice  of  such 

62  sale,  that  unless  the  lands  sold  should  be  redeemed  by  a  certain  day,  they 

63  would  be  conveyed  to  the  purchaser.    And  in  addition  to  such  notice,  the 

64  following  notices  shall  be  given  :  the  comptroller  shall,  at  least  six  months 

65  before  the  time  for  the  rjg^emption  oflands  sold  for  taxes  expires,  prepare 

66  a  separate  notice  for  eacneounty  in  this  state,  in  which,  at  the  time  there 

67  shall  appear  to  be  any  lands  sold,  and  which  remain  unredeemed,  specify- 

68  ing  particularly,  every  parcel  of  land  remaining  so  unredeemed,  and  the 

69  amount  necessary  to  be  paid  in  order  to  redeem  the  same  ;  calculating  the 

70  interest  to  the  last  day  on  which  redemption  can  be  made;   and  shall, 

7 1  thereupon,  transmit  the  several  notices  so  prepared,  by  mail,  at  the  expense 

72  of  this  state,  to  the  county  treasurers  of  said  counties,  respectively  ;  and  it 

73  shall  be  the  duty  of  the  said  county  treasurers  respectively,  to  cause  to  be 

74  published,  forthwith,  in  at  least  one  of  the  public  newspapers  printed  in  their 

75  counties,  respectively,  the  said  notice  so  to  be  sent  to  them,  once  a  week, 

76  for  six  weeks  successively;  and  such  notice  shall  be  published  in  the  body 

77  of  the  said  newspaper,  and  not  in  supplements  :  and  the  boards  of  supervis- 

78  ors  shall  audit  and  pay,  the  expense  of  such  publication;  and  in  case  no 

79  public  newspaper  shall  be  published  in  any  of  said  counties,  it  shall  be  the 

80  duty  of  the  county  treasurer  of  any  such  county,  to  make  two  fair  copies  of 

81  said  notice,  one  of  which  he  shall  atfix  to  the  door  of  the  court  house,  and 

82  shall  deliver  the  other  to  the  clerk  of  the  county  :  and  it  shall  be  the  duty 

83  of  every  such  county  clerk,  to  suspend  the  said  notice  in  some  conspicuous 

84  place  in  his  office,  to  the  intent  that  the  same  may  be  seen  and  examined  ; 

85  and  he  shall  permit  all  persons,  at  all  reasonable  hours,  to  examine  the  same, 

86  free  of  expense  ;  and  the  said  county  treasurer,  shall  keep  the  original  no- 

87  tice  in  his  office,  and  permit  the  same  to  be  examined,  at  all  reasonable 

88  hours,  free  of  expense. 

1  XLV11.  .And  be  it  further  enacted,  That  it  shall  be  the  duty  of  every  town 

2  clerk  in  this  state,  at  the  opening  of  every  town  meeting  for  the  election  of 

3  town  officers,  to  give  notice  that  lists  of  all  lands  advertised  for  sale  for  tax- 

4  es,  by  the  comptroller,  are  deposited  in  the  said  town  clerk's  office,  where 

5  the  same  may  be  seen  and  examined,  at  all  reasonable  hours,  free  ofex- 

6  pense. 

1  XLVIII.  And  be  it  further  enacted,  That  in  every  case  of  sale  and  convey- 

2  ance  for  taxes,  hereafter  to  be  made,  by  the  comptroller,  of  lands  which 

3  may,  at  the  time  of  conveyance,  be  in  the  actual  possession  and  occupancy 

4  of  any  person  or  persons,  the  person  or  persons  to  whom  such  land  may  be 

5  conveyed,  or  others  holding  under  him  or  them,  shall  serve  a  written  notice 

6  on  the  person  or  persons  in  the  possession  or  occupancy,  or  leave  such  no- 

7  tice  at  his  or  their  dwelling  house,  with  one  of  the  family,  of  suitable  age 

8  and  discretion  to  understand  the  same,  stating  in  substance,  the  sale  and 

9  conveyance  and  to  whom  made,  the  amount  of  the  consideration,  after  adding 

10  fifty  per  cent,  thereto,  and  stating  also,  that  unless  the  said  consideration, 

11  and  the  said  fifty  per  cent  thereon,  shall  be  paid  into  the  treasury,  for  the 

12  benefit  of  the  purchaser,  within  six  months  from  the  time  of  the  service  of 

13  such  notice,  that  the  conveyance  of  the  comptroller  to  the  said  pur- 

14  chaser,  will  be  absolute,  and  the  occupant,  and  all  others  interested  in  the 

15  land,  be  forever  thereafter  barred  from  all  right  or  title  to  the  same  ;  and 


C     *$  ) 


16  the  receipt  of  the  treasurer  countersigned  by  the  comptroller,  tor  the  said 

17  money,  accompanied  by  a  certificate  of  the  comptroller  under  his  hand  and 

18  the  seal  of  his  office,  stating  the  payment,  and  shewing  particularly  what 

19  land  such  payment  is  intended  to  redeem,  shall  as  effectually  rede-em  the 

20  said  land  from  the  sale  and  conveyance,  as  if  redeemed  within  two  years 

21  after  the  sale:  and  the  said  certificate  shall  nnd  may  be  recorded  in  the 

22  same  manner,  and  with  the  like  eflect,  as  a  deed  regularly  acknowledged 

23  by  the  grantor,  before  an  officer  authorised  to  take  acknowledgments.  And  in 

24  every  case  of  actual  occupancy  and  possession  as  aforesaid,  of  land  sold 

25  and  conveyed  for  taxes,  it  shall  be  necessary  for  the  purchaser  or  those 

26  holding  under  him.  in  order  to  complete  his  title  to  any  such  land,  to  show 

27  to  the  comptroller  by  an  affidavit,  of  some  person  (to  be  certified  by  thema- 

28  gistrate  before  whom  such  affidavit  is  made,  to  be  a  credible  witness)  that 

29  the  said  notice  was  duly  given,  and  stating  the  manner  of  service ;  which 

30  affidavit  shall  be  taken  before  any  person  authorised  to  administer  oaths  in 

31  this  state;  and  if  upon  receiving  and  filing  such  affidavit,  the  comptroller 

32  shall  be  sati:-fied  that  the  notice  has  been  duly  served,  and  payment  of  the 

33  sum  required  by  this  act,  shall  not  have  been  made  into  the  treasury,  it  shall 
3d  be  the  duty  of  the  said  comptroller  to  certify  the  same,  which  certificate 

35  shall  be  evidence  of  the  facts  stated  therein,  and  may  be  recorded  in  the 

36  same  manner  as  deeds  duly  acknowledged. 

1  XLIX.  And  be  ll  further  enacted,  That  if  at  any  sale  of  land  for  non-pay- 

2  ment  of  taxes,  any  purchaser  shall  neglect  or  refuse  to  pay  the  purchase 

3  money,  for  the  space  of  forty-eight  hours  after  the  sale,  it  is  hereby  made  the 

4  duty  of  the  comptroller  to  state  an  account  against  any  such  purchaser, 
.1  and  deliver  the  same  to  the  attorney  general,  whose  duty  it  shall  be  to  sue 

6  for,  and  recover  the  amount  of  such  account  from  such  purchaser,  in  an  ac- 

7  tion  of  debt,  in  any  court  of  record  within  this  state,  in  the  name  of  the 

8  people  of  this  state,  and  such  account  shall  be  conclusive  evidence  of  such 

9  debt. 

1  L.  dud  be  it  further  enacted,  That  the  comptroller  shall  from  time  to  time, 

2  give  to  any  person  requiring  the  same,  a  certificate  of  the  amount  of  any  tax, 

3  interest  or  charges  due  or  charged  upon  any  tract,  piece  or  parcel  of  land  ; 

4  and  it  shall  be  lawful  for  the  treasurer  to  receive  the  same  tax.  interest  and 

5  charges,  and  give  a  receipt  therefor  upon  such  certificate,  which  shall  be 

6  carried  to  the  comptroller,  who  shall  countersign  the  same,  and  enter  the 

7  payment  in  the  books  of  his  office. 

1  LI.  And  be  it  further  enacted,  That  if  a  sum  in  gross  has  been,  or  shall  be 
-^ed,  upon  any  tract,  piece  or  lot  of  land,  any  person  or  persons  claim- 
3  ing  any  divided  or  undivided  part  thereof,  may  pay  any  part  of  the  tax.  in- 
l  tcrest  and  charges  due.  or  charged  thereon,  proportionate  to  the  number  of 
■r)  acres  claimed  by  him.  her  or  them,  to  the  treasurer  on  the  certificate  of  the 

6  comptroller,  and  the  remainder  of  the  tax,  interest  and  charges,  shall  be  a 

7  lien  on  the  residue  of  the  land  only :  Provided,  that  the  person  wishing  to 

8  pay  such  tax  upon  a  divided  part  of  such  tract,  piece  or  lot  of  land,  shall 

9  deliver  to  the  comptroller  a  map  of  the  subdivision  of  such  tract,  piece  or 
10  lot  of  land,  if  required  so  to  do  by  the  comptroller. 

1  LH.  And  be  it  further  enacted,  That  the  expense  attending  the  sale  of  lands 

2  which  may  be  sold  for  taxes,  shall  be  a  charge  on  the  lands  out  of  which 

3  sales  may  be  made,  and  an  equal  part  of  such  expense^shall  be  added  to  the 

4  taxes,  interest  and  other  charges  on  each  parcel  of  land  out  of  which  a  sale 

5  may  be  made. 

1  LI  II.  And  be  it  further  enacted,  That  it  shall  be  lawful  for  the  comptroller, 

2  for  two  days  previous  to  any  sale  for  taxes,  and  during  every  such  sale,  to 

3  refuse  payment  of  taxes. 


(       16  ) 


1  LIV.  And  be  it  further  enacted,  That  in  all  cases  in  which  it  shall  be  made 

2  to  appear  to  the  comptroller,  that  any  tax  returned  as  unpaid,  was  previ- 

3  ously  to  such  return  paid  to  the  collector,  the  comptroller  shall  be,  and  is 

4  hereby  authorised  to  cancel  such  tax  on  the  books  in  his  office  ;  and  in  case 

5  of  payment  into  the  treasury,  of  such  tax,  he  shall  draw  a  warrant  on  the 

6  treasurer  for  the  amount,  and  shall  transmit  an  account  thereof  to  the  su- 

7  pervisors  of  the  county,  who  shall  cause  the  same  to  be  collected  of  the  col- 

8  lector  who  committed  such  mistake. 

1  LV.  Jind  be  it  further  enacted,  That  if  it  shall  appear  lo  the  comptroller, 

2  that  any  charge  of  the  arrears  of  the  direct  tax  of  the  United  States,  return- 

3  ed  to  his  office  as  unpaid,  hath  been  paid  to  any  of  the  collectors  of  said 

4  tax,  or  that  the  same  lands  have  been  twice  charged  with  the  same  tax,  he 

5  shall  cancel  the  erroneous  charge  on  the  books  of  his  office. 

1  LVI.  And  be  it  further  enacted,  That  if  the  comptroller  shall  discover  at 

2  any  time  before  he  conveys  lands  sold  for  taxes,  that  the  sale  was  for  any 

3  cause  whatever  improper,  he  shall  not  convey  the  land  so  improperly  sold, 

4  but  shall  pay  the  purchasers  of  such  lands  the  sum  which  they  would  be 

5  entitled  to,  if  such  land  had  been  regularly  redeemed  by  the  owner,  and  the 

6  sum  so  to  be  paid,  shall  be  a  charge  against  the  county  from  w  hich  the  re- 

7  turn  of  the  tax  was  made,  if  the  cause  why  such  sale  was  improper,  originat- 

8  ed  with  the  county. 

1  LVII.  And  be  it  further  enacted,  That  if  it  shall  appear  to  the  comptrol- 

2  ler  that  any  tax  has  by  mistake,  been  paid  into  the  treasury  of  this  state 

3  more  than  once,  the  comptroller  shall  be,  and  is  hereby  authorised  to  draw 

4  a  warrant  on  the  treasurer  for  the  re-payment  of  the  sum  so  paid  by  mistake, 

5  or  if  it  shall  appear  that  any  tax  has  been  or  shall  be  laid,  and  paid  into  the 

6  treasury  of  this  state,  on  lands  which  by  law  were  exempted,  the  same  shall, 

7  on  the  warrant  of  the  comptroller  be  repaid  to  the  person  entitled  to  re- 

8  ceive  the  same. 

1  LVIII.  And  be  it  further  enacted,  That  it  shall  be  the  duty  of  the  comp- 

2  troller,  of  this  state,  on  or  before  the  first  Tuesday  in  October,  in  every  year, 

3  to  furnish  the  boards  of  supervisors  of  the  several  counties  of  this  state,  from 

4  which  returns  of  arrears  of  taxes  have  been  or  shall  be  received  at  his  office 

5  with  statements  of  the  sums  drawn  out  of  the  state  treasury,  on  account  of 
G  such  arrears,  during  the  year  jpreceding,  by  the  county  treasurers  respec- 
7  tively,  if  any  sums  shall  have  been  so  drawn  by  such  county  treasurer. 

1  LIX  And  be  it  further  enacted,  That  the  comptroller  is  hereby  authorised, 

2  whenever  he  shall  deem  it  necessary,  in  order  to  enable  him  to  test  the 

3  correctness  of  the  description  of  any  lands  returned  from  any  county  in  this 

4  state,  charged  with  taxes,  and  to  aid  him  in  the  sale  of  lands  for  taxes,  to 

5  apply  to  the  board  of  supervisors  of  any  of  the  said  counties,  for  maps  of 

6  such  tracts  as  he  may  deem  necessary,  for  the  purposes  aforesaid;  and  it 

7  is  hereby  made  the  duty  of  every  board  of  supervisors  to  whom  such  appli- 

8  cation  shall  be  made,  to  furnish,  at  the  expense  of  the  county,  such  map  or 

9  maps,  if  they  can  be  procured  ;  and  if  not,  they  shall  then  furnish  such  de- 

10  scriptions  as  they  can  obtain,  of  the  lands  of  which  a  map  may  be  so  requir- 

1 1  ed,  with  a  statement  of  the  quantity  of  land  in  each  subdivision  of  such  tract 

12  ofland,  if  the  same  has  been  subdivided. 

1  LX.  And  be  it  further  enacted,  That  the  comptroller  shall,  at  the  expense 

2  of  this  state,  whenever  he  may  deem  it  necessary,  procure  blank  forms  of 

3  assessment  rolls,  and  of  returns  of  unpaid  taxes,  and  shall  transmit  such 

4  number  of  the  said  forms  as  he  may  deem  proper,  together  with  such  instruc- 
b  tions  as  he  shall  think  necessary  or  advisable,  for  the  purpose  of  obtaining 


c    n  ) 


6  an  uniform  and  proper  execution  of  this  act,  to  the  treasurers  of  the  several 

7  counties  of  this  state,  who  shall  distribute  the  same  among  the  town  clerks? 

8  to  be  delivered  to  the  assessors,  whose  duty  it  shall  be  to  complete  the  as- 

9  sessments  in  their  several  towns,  in  the  manner  required  by  such  instruc- 
10  tions. 

1  LXI.  And  be  it  further  enacted.  That  it  shall  be  lawful  for  the  comptroller 

2  to  demand  and  receive  the  following  fees,  to  wit :  three  cents  for  a  certifi- 

3  cate  of  the  amount  of  each  tax,  interest,  and  charges  now  due  upon  any 

4  tract,  piece  or  parcel  of  land,  or  now  due  upon  any  divided  or  undivided 

5  part  of  such  lot  of  land,  and  the  like  fees  for  such  certificate  of  any  tax 

6  hereafter  to  be  returned  and  remain  unpaid  until  the  first  day  of  October, 

7  after  such  return  ;  twenty  five  cents  for  each  certificate,  to  be  given  to  a 

8  purchaser  at  such  sale  as  aforesaid,  which  tAventy-five  cents  shall  be  con- 

9  sidered  as  part  of  the  sum  for  which  any  piece  of  land  was  sold  at  such  sale ; 

10  twenty-five  cents  for  certifying  the  sum  necessary  to  redeem  any  piece  of 

1 1  land  sold  for  taxes  ;  and  fifty  cents  for  every  separate  parcel  of  land  con- 

12  tained  in  each  conveyance,  executed  by  him  in  pursuance  of  this  act ;  which 

13  fees  shall  be  paid  by  the  comptroller,  into  the  treasury  of  this  state. 

1  LXII.  And  be  it  further  enacted,  That  in  every  case  in  which  the  land  of 

2  one  or  more  persons  shall  be  sold  and  conveyed,  in  pursuance  of  this  act, 

3  for  any  tax  or  taxes,  which  have,  or  shall  be  assessed  on  such  land,  and  the 

4  land  of  any  other  person  or  persons,  the  person  or  persons  whose  land  shall 

5  be  sold  and  conveyed,  shall  and  may,  in  an  action  on  the  case,  recover  from 

6  such  person,  such  proportion  of  the  value  of  the  land  so  sold  and  conveyed, 

7  as  such  person  ought  to  have  paid  of  the  tax  or  taxes,  interest  and  charges, 

8  for  which  such  land  shall  have  been  sold  and  conveyed. 

1  LXIH.  And  be  it  further  enacted,  That  any  and  every  judgment  to  be  obtain- 

2  ed  by  any  person  or  persons  who  may  redeem  lands,  which  have  been  sold 

3  for  taxes,  against  any  other  person  or  persons,  who  ought  to  have  paid  a  pro- 

4  portional  part  of  the  taxes  for  which  such  lands  have  been  sold,  shall  have 

5  a  priority,  to  any  and  every  mortgage,  and  previous  judgment,  whatsoever, 

6  against  the  lands  on  which  such  proportioned  part  ought  to  have  been  paid. 

7  Provided,  such  mortgage  shall  have  been  given,  or  such  judgment  have  been 

8  rendered  or  obtained,  after  the  passing  of  this  act. 

1  LXIV.  And  be  it  further  enacted,  That  any  person  claiming  an  undivided 

2  part  of  any  tract,  piece,  or  lot  of  land,  which  shall  be  sold  in  pursuance  of 

3  this  act,  shall  be  permitted  to  redeem  the  same,  on  paying  such  proportion 

4  of  the  sum  for  which  such  land  was  sold,  and  the  interest  and  charges  there- 

5  on,  as  he  shall  claim  of  such  land. 

1  LXV.  And  be  it  further  enacted,  That  it  shall  be  lawful  for  any  person  to 

2  pay  one  year's  tax,  and  the  interest  and  charges  thereon,  on  any  piece  or 

3  lot  of  land,  without  paying  the  tax  of  any  other  year  ;  and  in  case  any  traet, 

4  piece,  or  lot  of  land,  has  been,  or  shall  be  returned,  as  containing  a  greater 
H  quantity  of  land  than  what  it  does  contain,  and  the  tax  has  been,  or  shall  be 

6  paid  according  to  such  return,  the  surcharge  may  be  refunded,  on  satisfac- 

7  tory  proof  being  produced  to  the  comptroller,  of  the  quantity  contained  in 

8  such  tract,  piece,  or  lot  of  land. 

1  LXVI.  Arid  be  it  further  enacted,  That  if,  at  any  time  after  the  amount  of  any 

2  tax  shall  have  been  paid  to  the  treasurer  of  any  county,  out  of  the  treasury  of 

3  this  state,  the  comptroller  shall  discover  that  such  tax  was  imperfectly  as- 

4  sessed,  he  shall  charge  the  amount  of  such  tax,  with  the  interest  and  charg- 
Sh  es  thereon,  to  the  treasurer  of  such  county,  and  transmit  an  account  thereof, 

6  to  him:  and  the  treasurer  of  such  county  shall  deliver  such  account  to  the 

7  board  of  supervisors,  at  their  next  meeting,  who  shall  cause  the  amount 

5 


(        28  ) 


8  of'sueh  account  to  be  added  to  the  proportion  of  the  charges  of  the  county, 

9  to  be  raised  in  the  town  in  which  the  tax  was  laid. 

1  LXVII.  And  be  it  further  enacted,  That  in  all  sales  of  lands  charged  with 

2  taxes,  which  remain  uncollected,  for  opening  and  improving  roads  within 

3  this  state,  it  shall  be  the  duty  of  the  comptroller  to  conduct  the  same  in  all 
1  respects  similar  to  the  sales  oflands  for  non-resident  county  taxes  ;  and  the 

6  owners  shall  be  allowed  to  redeem,  within  the  same  time,  and  on  the  same 

7  conditions,  as  in  case  of  sales  for  county  taxes. 

1  LXVIII.  And  be  it  further  enacted,  That  any  person  owning  a  specific  part 

2  of  any  lot  or  parcel  of  land  out  of  which  a  part  may  have  been  sold,  shall 

3  be  at  liberty  to  redeem  his  specific  part  by  paying  such  proportion  of  the 

4  purchase  money  and  interest,  as  his  quantity  of  acres  bears  to  the  whole 

5  quantity  of  acres  taxed,  and  for  which  the  sale  was  made,  and  that  the  quan- 

6  tity  sold  shall  be  reduced  in  proportion  to  the  amount  so  paid  for  the  re- 

7  demption  of  such  specific  part:  Provided,  that  this  provision  shall  not  ex- 
3  tend  to  the  person  owning  the  part  sold. 

1  LXIX.  And  be  it  further  enacted,  That  any  person  owning  a  specific  part 

2  of  any  lot  or  tract  of  land  out  of  which  an  undivided  part  may  have  been 

3  sold  for  taxes  on  the  whole  tract  or  lot,  shall  be  at  liberty  to  redeem  his  spe- 

4  cific  part  by  paying  such  proportion  of  the  taxes  and  interest  as  his  quanti- 

5  ty  of  acres  bears  to  the  whole  quantity  taxed  ;  and  the  undivided  quantity 

6  sold  shall  be  reduced  in  proportion  to  the  amount  so  paid,  for  the  redemp- 

7  tion  of  such  specific  part,  and.  the  comptroller  shall  convey  accordingly. 

Miscellaneous.. 

1  LXX.  And  be  it  further  enacted,  That  the  clerks  of  the  respective  cities  of 

2  New-York,  Albany,  Hudson,  Schenectady  and  Troy,  and  the  town  clerks  of 

3  each  town  in  this  state,  shall  yearly,  before  the  first  day  of  October  in  each 

4  year,  certify  and  deliver  to  the  supervisors  of  their  respective  towns,  the 

5  names  of  all  the  assessors  and  collectors  in  their  said  towns,  that  the  same 

6  may  be  delivered  to  the  board  of  supervisors,  at  their  next  meeting. 

1  LXXI.  And  be  it  further  enacted,  That  all  losses  which  may  be  sustained 

2  by  the  default  of  the  collector  of  any  town  or  ward,  shall  be  chargable  on 

3  such  town  or  ward ;  and  all  losses  which  may  be  sustained  by  the  default  of 
I  the  treasurer  of  any  county,  in  the  discharge  of  duties  imposed  by  the  act 

5  for  the  assessment  and  collection  of  taxes,  shall  be  chargable  on  such  coun- 

6  ty,  and  the  board  of  supervisors  shall  add  such  losses  to  the  taxes  the  next 

7  year  of  such  town  or  county. 

1  LXXII.  And  be  it  further  enacted,  That  in  any  action  or  information  for  the 

2  recovery  of  any  penalty  or  forteiutre  by  virtue  of  this  act,  it  shall  be  suffi- 

3  cient,  in  the  declaration  to  set  forth  that  the  defendant,  at  a  certain  time 
1  and  place,  became  indebted  to  the  people  of  the  state  of  New-York,  in  the 

5  sum  to  be  recovered,  specifying  the  same,  as  a  forfeiture  incurred,  for  re- 

6  fusing  or  neglecting  to  perform  the  duty  required  of  him,  by  virtue  of  an  act, 

7  entitled  44  an. act  for  the  assessment  and  collection  of  taxes,"  to  be  paid  to 
3  the  said  people  when  he  should  be  thereunto  required,  and  to  give  the  spe- 
9  cial  matter  in  evidence ;  and  the  amount  of  all  such  penalties  shall  be  paid. 

10  into  the  treasury  of  this  state,  for  the  use  of  this  state. 

1  LXXII1.  And  be  it  further  enacted,  That  if  any  of  the  officers  concerned  in 

2  the  execution  of  this  act  shall  neglect  or  refuse  to  perform  the  duties  assign- 

3  ed  them,  such  officer  shall  be  adjudged  guilty  of  a  misdemeanor,  and  on 

4  conviction  shall  be  punished  by  fine  or  imprisonment,  or  both,  in  the  dis- 

5  cretion  of  the  court. 


(  ) 

1  LXXIV.  Andbe  it  further  enacted,  That  so  much  of  the  several  acts  here- 

2  tefore  passed,  in  relation  to  the  assessment  and  collection  of  taxes,  as  come 

3  within  the  purview  of  this  act,  shall  be  and  are  hereby  repealed,  except  as 
t  to  the  enforcing  the  collection  of  taxes  already  imposed. 

1  LXXV.  Jlnd  be  it  further  enacted,  That  the  comptroller  shall  cause  to  be 

2  printed  a  sufficient  number  of  copies  of  this  act,  to  furnish  one  copy  to  each 

3  county  treasurer,  supervisor,  town  clerk,  assessor  and  collector,  within  this 
1  state  :  and  shall  before  the  day  of  April,  send  by  mail  to  each  coun- 

5  ty  treasurer  a  sufficient  number  for  his  county  ;  and  such  county  treasurer 

6  shall  immediately  transmit  to  the  town  clerk,  of  each  town,  five  copies  to  be 

7  distributed  as  above  mentioned,  the  expense  of  which,  shall  be  paid  by  the 

8  counties  as  contingent  charges. 


t 


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